REPRODUCTION AND A NEW APPROACH TO DEPRECIATION OF FIXED ASSETS

被引:0
|
作者
Shchyrska, O. V. [1 ]
机构
[1] Natl Acad Stat Accounting & Audit, Kiev, Ukraine
来源
关键词
fixed assets; proportional reproduction; methods of accelerated depreciation; enterprise;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The article considers the problems of the delayed replacement or renewal of fixed assets at enterprises. The necessity of extensive application of the accelerated depreciation method in the practical activity of enterprises is analyzed. A review of the existing approaches to financial assets formation by means of the methods of accelerated depreciation is offered.
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页码:298 / 304
页数:7
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