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Depreciation constituent of the investment system in the Republic of Belarus

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  • Golovkov, Vladimir
  • Primschitz, D.V.

Abstract

The article is devoted to the processes of the depreciation charges and its usage in enterprises, the present day complexity and the necessity of forming a realistic macro level depreciation concept. Some aspects of forming depreciation policy of an enterprise and its influence on the economic and financial activities of an enterprise as well as the primary features of the naturalistic concept and the international experience of the depreciation charges policy are examined in the article.

Suggested Citation

  • Golovkov, Vladimir & Primschitz, D.V., 2007. "Depreciation constituent of the investment system in the Republic of Belarus," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 1(16), pages 1-4, March.
    • Handle: RePEc:ags:polpwa:198951
    DOI: 10.22004/ag.econ.198951
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    References listed on IDEAS

    as
    1. Wakeman, Lee MacDonald, 1980. "Optimal tax depreciation," Journal of Accounting and Economics, Elsevier, vol. 2(3), pages 213-237, December.
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