employee
Udmurt State Agrarian University (Department of Accounting, Finance and Audit, Associate Professor)
employee
employee
student
The methodological and practical aspects of conducting a forensic economic examination in the field of depreciation on fixed assets are considered. An analysis of the regulatory framework governing the procedure for calculating depreciation in accordance with FSBI 6/2020 is presented, with an emphasis on key elements subject to expert assessment. The purpose, objectives and subject of the forensic economic examination of depreciation are determined, as well as the objects of research, including primary accounting documentation, accounting registers, tax reporting and technical documentation, are identified. A comparative analysis of the main methods of depreciation is carried out, the criteria for choosing the optimal method in the context of specific economic conditions are identified. Special attention is paid to the revision of depreciation methods and parameters, as well as accounting for the residual value of fixed assets. The importance of conducting a forensic economic examination is emphasized in order to establish the reliability and compliance of depreciation operations with the legislation, as well as to identify violations affecting the financial results and tax obligations of the organization. The research is a contribution to the development of the theoretical and practical foundations of forensic economic expertise in the field of fixed asset accounting and may be useful to experts, auditors, accountants and lawyers involved in the financial and economic activities of organizations.
forensic economic examination, fixed assets, depreciation
1. Alborov R. A., Ardasheva G. N., Alborov G. R., Khoruzhiy V. I. Inventory of assets and liabilities in accordance with FSBI 28/2023 «Inventory» // Accounting in agriculture. 2024. No. 2. P. 85–93.
2. Kozmenkova S. V., Igilik U. The balance sheet as an information base for financial and economic expertise in Russia and Mongolia // Digest-finance. 2024. Vol. 29. No. 1 (269). P. 57–71.
3. Kostyukova E. I., Sytnik O. E., Frolov A. V. Information support of the accounting system of agribusiness entities in terms of depreciation of fixed assets // Modern economics: problems and solutions. 2024. No. 8 (176). P. 107–123.
4. Ostaev G. Ya., Kozmenkova S. V., Zakharova E. V. et al. Features of the organization and methods of economic expertise of biological assets // International accounting. 2025. Vol. 28. No. 1. P. 100–118.
5. Ostaev G. Ya., Kondratiev D. V., Khosiev B. N. et al. Studies of causal relationships in the accounting system // Accounting in agriculture. 2023. No. 6. P. 336–350.
6. Ostaev G. Ya., Khosiev B. N., Alborov G. R., Semenov P. N. Non-judicial economic expertise: collection of evidence and their systematization // Accounting in agriculture. 2025. Vol. 22. No. 1 (257). P. 17–26.
7. Selezneva I. P., Shlyapnikova E. A., Selezneva I. A., Ostaev G. Ya. Actual issues of planning an audit of depreciation of the cost and repair costs of fixed assets // Research of problems of economics and finance. 2024. No. 2.
8. Selezneva I. P., Selezneva I. A., Shlyapnikova E. A., Dzhikiya K. A. Selection of elements and accounting for depreciation of fixed assets // Accounting in agriculture. 2021. No. 5. P. 6–19.
9. Selezneva I. P., Selezneva I. A., Shlyapnikova E. A., Dzhikiya K. A. Improving the depreciation of fixed assets in the sources of their reproduction // Accounting in agriculture. 2021. No. 9. P. 6–15.
10. Selezneva I. P., Selezneva I. A., Shlyapnikova E. A. et al. Planning an economic examination of the borrower's compliance with the principles of lending // Accounting in agriculture. 2024. No. 12. P. 879–888.
11. Khoruzhiy L. I., Golovach V. M. Analysis and trends of reproduction and efficiency of use of fixed assets in an agricultural organization // Accounting in agriculture. 2024. No. 12. P. 868–878.
12. Khosiev B. N., Semenov P. N. [et al.] Judicial economic examination of the use of state and local budgetary funds // Bulletin of Professional Accountants. 2024. No. 6. P. 16–24.
13. Eriashvili N. D., Kolesnikova E. N. Accounting and analytical support for the production of judicial accounting examinations of operations with digital currencies and electronic money // Investigation of crimes: problems and solutions. 2024. No. 2 (44). P. 133–140.
