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
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- EP ID EP660865
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