THE ROLE OF ACCOUNTING IN THE INFORMATION SUPPORT OF DEPRECIATION POLICY
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 3
Abstract
The article analyzes the information links of amortization policy and accounting at macro and micro levels. The level of security of depreciation policy is determined by actual and complete information. The main requirements for the accounting information, which provides amortization policy, are investigated. The components of the information environment, which is formed according to the accounting data, are analyzed. On the basis of the conducted research, directions of reformation of depreciation policy are proposed taking into account the necessary information provision.
Authors and Affiliations
D. M. Trachova
Keywords
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