Keyword: «actual cost»

The relevance of our research is due to the problem of choosing a model for the subsequent evaluation of assets, which arose in connection with the introduction of the federal standard of accounting for fixed assets FSA 6/2020 «Fixed Assets». The purpose of writing a scientific article is to study the techniques and methods of accounting of fixed assets presented in the standard, presenting of information in the financial statements. As a result of the conducted research, the algorithm for selecting a model for the subsequent evaluation of fixed assets was considered. The authors identified the problems of choosing an evaluation model for fixed assets put into operation before the adoption of the standard due to the transition to accounting according to the new standard.