Addressing the depreciation of fixed assets in accordance with national and international regulations

Abstract. The aim of this paper is to highlight the convergences and divergences of depreciation of fixed assets at the national and international levels according to IAS 36. The topicality of the topic is that the performance of an organization is closely related to the sustainability and profitability of fixed assets. The analysis of specialized websites (Google Scholar, VOSviewer) was used as research methods. At the same time I used the analytical method, the comparison method, the induction and deduction method. As a result, we have emphasized the close link between the depreciation of fixed assets at national and international level.