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Formation of accounting information about fixed assets in accounting in accordance with FSBU 6/2020 “Fixed Assets”: assessment, revaluation, procedure for calculating depreciation, impairment

The article presents the procedure for generating information about fixed assets in accounting, considering the requirements of FSBU 6/2020 “Fixed Assets”. Attention is paid to the main changes introduced by the specified standard in terms of the assessment and revaluation of fixed assets, the accrual of depreciation charges on them and their depreciation. The composition of the information disclosed in the accounting policy for accounting purposes in terms of the issues under consideration has been substantiated.