PROBLEMS OF ACCOUNTING METHODOLOGY OF FIXED ASSETS AMORTIZATION AND DEPRECIATION
Journal Title: Приазовський економічний вісник - Year 2018, Vol 4, Issue 9
Abstract
The article is devoted to the problems of the methodology of accounting for enterprises’ fixed assets amortization and depreciation. The feasibility of intangible assets amortization and donated non-current assets depreciation has been substantiated from the point of view of capital maintenance concept and dynamic rates of development of the modern economy. The non-compliance of the account “Depreciation of fixed assets” with its functional purpose has been established.
Authors and Affiliations
L. M. Pylypenko, O. I. Tyvonchuk
Keywords
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- EP ID EP573931
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