Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises
The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism o...
Збережено в:
| Дата: | 2019 |
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| Автори: | , , , |
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Інститут економіки промисловості НАН України
2019
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| Назва видання: | Економічний вісник Донбасу |
| Теми: | |
| Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/169024 |
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| Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| Цитувати: | Basic Accounting Aspects of Amortization Politik and It`s Role in the Process of Proceeding in the Fixed Assets (Property, Plant and Equipment) of Food Enterprises / D. Lazarenko, S. Sirenko, H. Dzwigol, M. Dzwigol–Barosz // Економічний вісник Донбасу. — 2019. — № 4 (58). — С. 100-105. — Бібліогр.: 15 назв. — англ. |
Репозитарії
Digital Library of Periodicals of National Academy of Sciences of Ukraine| Резюме: | The article discusses the problematic aspects relating to the nature, accounting, economic justification of the depreciation process and depreciation policy of food industry enterprises. A possible solution to the problem of improving the financial security of the enterprise by using the mechanism of deferred taxes is shown. The main criteria for determining the intensity of operation of non-current assets are disclosed and analyzed. |
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