Th e article considers contentious issues in accrued depreciation in accounting and tax registration, applied methods of accrual of depreciation. Th e author analyses legal precedents in the questions of introduction of accrued depreciation amount in tax registration.
The article studies new analytical solutions associated with the Internet evolving from placing all content at one
spot and its use mainly in static formats to the contemporary multimedia model of content placed where it’s needed and
presented in the way to stimulate interaction with a user.
Federal Law of 24.11.2014 № 366-FZ eff ective 01.01.2015 has changed taxation of individual income received
as dividends. Th e author tries to answer currently pressing questions: is it at all necessary to tax dividends and how will
these amendments to the Tax Code aff ect Russian economy?
Building upon the Russian Tax Code and Advertising FederalAct, the article details the tax accounting of
advertising expenditures, reveals associated issues, and outlines its possible solutions.
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