PROBLEMS OF TRANSITION TO THE USE OF FSBU 6/2020 "FIXED ASSETS"
Fixed assets, as means of labor, are the main processes of production with food products, as objects of labor and labor itself. The accumulation and processing of information about the fixed assets of the organization is the adoption of management decisions aimed at increasing the profits of the enterprise. New approximate conditions for the need to rationalize business activities, regulate the economic activities of enterprises, reduce production efficiency, product and service productivity, adapt the accounting organization to changes in legislation that determine the specifics of accounting decisions and disputable situations, occurs with the use of accountant of professional judgment. Based on the study of FSBU 6/2020 "Fixed Assets", the article discusses the issues of the procedure for the transition to the application of the new Russian standard, and also identifies the problematic aspects of the new procedure for accounting for fixed assets.