Order of the Ministry of Finance of the Russian Federation of March 30, 2001 . N 26n "On approval of the Regulation on accounting "Accounting of fixed assets" PBU 6 /0", created by the team of authors, is an important document that became the basis for the formation and maintenance of accounting of fixed assets in Russia. This work is not just a set of rules, but a real reference book for accountants, financial analysts and anyone interested in accounting and asset management. This book discusses in detail the key aspects of asset accounting, from their initial valuation to write-off. The reader will be able to find out what criteria should be taken into account when classifying assets, how to properly record their depreciation and what documents are necessary to confirm transactions. The author’s team has carefully analyzed the current legislation, which allows the reader to get up-to-date information that meets modern requirements. The book will be of interest not only to professional accountants, but also to students of economic and financial specialties, as well as entrepreneurs who want to understand the issues of accounting and management of their assets. It will become a useful tool for those who seek to improve their skills and want to be aware of the latest changes in legislation. The topics raised in the book cover not only the technical aspects of accounting, but also broader issues, such as the impact of proper accounting on a company's financial statements and its tax liabilities. This makes the book especially valuable for executives and business owners who want to optimize their financial processes and avoid possible accounting errors. The style of the authors is distinguished by clarity and accessibility, which makes it easy to perceive even complex accounting terms and concepts. They use examples from practice, which makes the material more understandable and applicable. Order of the Ministry of Finance of the Russian Federation of March 30, 2001 . N 26n” will become an indispensable assistant not only for experienced professionals, but also for beginners in the field of accounting In addition, it is worth noting that this order is part of a wider system of regulations governing accounting in Russia. Therefore, if you are interested in topics such as tax accounting, financial reporting or asset management, you will find a lot of useful information in this book. It will help you not only to understand the current requirements, but also to prepare for possible changes in the legislation. If you are looking for similar works, pay attention to other regulatory documents and accounting benefits, such as "PBU 1/2008 "Accounting policy of the organization" or "PBU 18/02 "Accounting for income tax calculations". These books can also be a great addition to your library and help you understand accounting in Russia more deeply. Order of the Ministry of Finance of the Russian Federation of March 30, 2001 . N 26n "On approval of the Regulation on accounting "Accounting of fixed assets" PBU 6 /0" is not just a document, but a full-fledged textbook that will help you confidently navigate the world of accounting and finance . Do not miss the opportunity to take this important step towards professional growth and success in your career!