The book "Fundamentals. Accounting and tax accounting" by Sergeyev T. Yu. is an indispensable guide for anyone who wants a deeper understanding of accounting and taxation in the field of fixed assets. In the context of ever-changing legislation and economic environment, this publication becomes an important tool for accountants, financial directors, students of economic specialties and all those who strive for professional growth in the field of finance. Sergey T. Yu. an experienced practitioner and accounting theorist who was able to combine both theoretical aspects and practical examples in his book. His writing style is accessible and clear, which makes complex topics understandable even for beginners. The author has already established himself in the world of accounting literature, releasing a number of other works that are also popular among specialists. This book examines the key aspects of asset accounting, from their acquisition to write-off. The author shares current methods of assessment, depreciation rules and nuances of taxation, which allows the reader to get a complete idea of the accounting process. Each chapter is saturated with examples from real practice, which helps to better absorb the material and apply it in practice. Readers will be able to find answers to such questions as: how to properly classify fixed assets, what methods of their assessment exist, how to take into account depreciation and what tax consequences can arise from the sale or write-off of assets. The book will be especially interesting for those who work in the field of accounting and finance, as well as students studying economics and accounting. It is suitable for both novice specialists and experienced accountants who want to update their knowledge and be aware of the latest changes in legislation. In addition, this edition will be useful for entrepreneurs who want to better understand how to manage their assets and minimize tax risks. The topics raised in the book include not only technical aspects of accounting, but also economic and legal issues related to the management of fixed assets. The author focuses on the importance of proper accounting for financial reporting and management decision-making. This makes the book relevant not only for accountants, but also for executives who want to improve the financial condition of their companies. The book "Fundamentals. Accounting and tax accounting” is not just a textbook, but a real find for anyone who wants to understand the intricacies of accounting It will help readers not only to master the theory, but also to learn how to apply knowledge in practice, which is especially important in the context of modern business. If you are looking for information about accounting, taxation, asset management or just want to expand your knowledge in this area, this publication will be your reliable assistant. Do not miss the opportunity to immerse yourself in the world of accounting with the help of Sergeev’s book T. Yu. and discover new horizons in your professional activity!