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ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ АМОРТИЗАЦІЙНОЇ ПОЛІТИКИ В СИСТЕМІ ФОРМУВАННЯ ЕКОНОМІЧНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВ // Accounting support of amortization policy in the system of formation of enterprises’ economic potential

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  • Мороз, Ю. Ю.

    (Житомирський національний аргоекологічний університет)

Abstract

Critical analysis of the formation of investment funds at the expense of fixed assets amortization has been carried out. A new approach to reflecting of amortization on accounts in the system of formation of enterprise’s economic potential has been determined Здійснено критичний аналіз формування інвестиційних коштів за рахунок амортизації об’єктів основних засобів. Визначено новий підхід щодо відображення нарахованої амортизації на рахунках бухгалтерського обліку в системі формування економічного потенціалу підприємства

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