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ISSN: 2524-0714

Please use this identifier to cite or link to this item: http://elar.tsatu.edu.ua/handle/123456789/7936
Title: Accounting Essence of Amortization Policy
Authors: Zhuk, Valeriy
Trachova, Daria
Трачова, Дар’я Миколаївна
Трачева, Дарья Николаевна
Sakhno, Liudmyla
Сахно, Людмила Анатоліївна
Сахно, Людмила Анатольевна
Demchuk, Olena
Демчук, Олена Миколаївна
Демчук, Елена Николаевна
Keywords: Depreciation policy
Information
Postindustrial society
Accounting
Accounting policy
Issue Date: 2019
Publisher: Springer International Publishing
Series/Report no.: Modern Development Paths of Agricultural Production;P. 405-414
Abstract: EN: The article analyzes the influence of accounting systems on the formation of depreciation policy. The author’s interpretation of the accounting component of the essence of the amortization policy of the enterprise is given, taking into account the features and principles of the financial and economic mechanism of reproduction. Problems requiring a more detailed study are the formation and implementation of a depreciation policy, the effectiveness of which depends not only on the economic and logistical state of individual enterprises, but also on the welfare of the state as a whole. To make such changes is necessary taking into account the basic requirements for accounting—comparability, accuracy and objectivity, clarity and availability, timeliness, efficiency and rationality. They can achieve the goal of accounting—to provide the management apparatus, relevant services and specialists with the necessary reliable data on business processes and financial condition of the enterprise.
URI: http://elar.tsatu.edu.ua/handle/123456789/7936
Appears in Collections:кафедра Облік і оподаткування

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