The Fixed assets module allows you to implement the accounting of fixed assets and intangible assets (intangible assets) from the moment of their acquisition to disposal. Due to close integration with the financial accounting system, all operations carried out with objects are additionally reflected by the movement on the accounts of accounting and management accounting. When performing operations, features of tax legislation were also taken into account.
Depending on your goals, the accounting of fixed assets may be carried out according to different rules: RAS, IFRS, tax accounting, management accounting, etc. For this purpose, the system Ma-3 implements the possibility of using parallel accounting of the fixed assets. Operations with fixed assets for each accounting model are carried out independently and can be carried out simultaneously or at different times, while the parameters of operations for each model (cost, depreciation method and period, accounting accounts) may vary.
The main functions of the module:
- accounting of fixed assets and intangible assets from purchase to write-off/sale;
- parallel accounting of fixed assets for different accounting models (RAS, IFRS, tax accounting and additional management models);
- independent accounting of operations in different models (simultaneously or at different times);
- maintaining the fixed assets registry with various characteristics of fixed assets objects;
- the creation of financial transactions for any transaction with the fixed assets;
- fixed assets integration with the modules Assets Maintenance, Purchases, Billing and Project management.
- accounting for RAS features and tax laws.