THE RECOGNITION AND MEASUREMENT OF COSTS OF DIMINISHING UTILITY OF FIXED ASSETS: ORGANIZATIONAL-METHODICAL ASPECTS
Journal Title: Приазовський економічний вісник - Year 2018, Vol 5, Issue 10
Abstract
The article deals with the main stages of recognition and estimation of expenses from depreciation of fixed assets at the enterprise, the structural-logical scheme of their implementation is proposed. Analysis of signs indicating the depreciation of fixed assets and their relevance to the criteria of materiality. The main aspects of calculating the expected reimbursement are reviewed by determining the net realizable value and the present value of future cash flows.
Authors and Affiliations
Yu. V. Yarosh, N. V. Ovcharova
Keywords
Related Articles
- EP ID EP660865
- DOI -
- Views 118
- Downloads 0
CONCEPTUAL BASIS OF STRATEGIZING OF REGION’S INNOVATIVE DEVELOPMENT IN THE CONTEXT OF GLOCALIZATION OF ECONOMIC PROCESSES
The essence of glocalization of economic processes from in aspect of the dialectic of global and local dimensions, the transformational aspects of the paradigm of regional innovation policy in the conditions of glocaliza...
FEATURES OF IMPLEMENTING FUNCTIONS BY CUSTOMS OF SFS OF UKRAINE IN THE GOODS TRANSFER BY INTERNATIONAL POSTAL ITEMS
The article proposes the author’s approach to the formation of functions of customs of the SFS of Ukraine during the implementation of the international postal exchange. The functions performed by customs of the SFS of U...
БАГАТОРІЧНІ НАСАДЖЕННЯ ЯК ОБ’ЄКТ ЕКСПЕРТНОЇ ГРОШОВОЇ ОЦІНКИ
У статті розглядається особливий вид сільськогосподарських угідь – багаторічні насадження. Метою дослідження є аналіз сучасного стану та ефективності використання багаторічних насаджень. В результаті дослідження багаторі...
PROBLEMS OF TOURIST SERVICES IN UKRAINE AND WAYS OF THEIR SOLUTION
In this work, the issue of tourism services, which are currently provided in Ukraine, problems that exist in this area, and ways to solve these problems, is being explored. This issue is very important, since in our coun...
INSTITUTIONAL SUPPORT FOR ANTI-MONOPOLY MARKET REGULATION
The problem of the role and importance of institutes in the state regulation of monopolized markets is considered. The analysis of the institutional provision of antimonopoly policy of the state is carried out. The quest...