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ЗАКОНОДАВЧЕ ТА НОРМАТИВНЕ РЕГУЛЮВАННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ АМОРТИЗАЦІЇ // Legal regulation of accounting for depreciation

Author

Listed:
  • Щирська, Ольга Василівна

    (Житомирський державний технологічний університет)

Abstract

Problems of inconsistency in interpretation of concepts “amortization”, “depreciation” and “deterioration” in legal documents have been considered. Elements of accounting policy in the part of depreciation in section of organizational, methodical and technical constituents have been determined. Розглянуто проблеми неузгодженості у трактуванні понять “амортизація”, “знос” та “зношення” у нормативних документах. Визначено елементи облікової політики в частині амортизації в розрізі організаційної, методичної та технічної складових.

Suggested Citation

  • Щирська, Ольга Василівна, 2012. "ЗАКОНОДАВЧЕ ТА НОРМАТИВНЕ РЕГУЛЮВАННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ АМОРТИЗАЦІЇ // Legal regulation of accounting for depreciation," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 22(1).
    • Handle: RePEc:scn:000pbo:35618
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