Depreciation policy and depreciation in particular play a number of functions at an enterprise. The modern stage of scientific studies describes the essence and breadth of the "depreciation" notion for an enterprise rather deeply. The article considers depreciation as a tool of managing...

В статьи исследованы проблемы воспроизводства основного капитала с учетомвзаимодействия экономических и технологических циклов, что позволит выбрать...

This paper examines the factors that influence the accounting policy decisions of the industrial firms operating in Greece. In Greece, tax accounting and financial accounting coincide. It is expected that firms will be concerned about the reduction of their tax liability. This paper will...

The article explains the need for reform of the current mechanism for updating the fixed capital. The expediency of state participation in the implementation of the amortization policy is proved. A mechanism that ensures transformation of depreciation into the source of real financing of the...

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...

This paper examines the factors that influence the accounting policy decisions of the industrial firms operating in Greece. In Greece, tax accounting and financial accounting coincide. It is expected that firms will be concerned about the reduction of their tax liability. This paper will...