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FUNCTIONAL MODIFIED APPROACH TO CAPITAL CONSUMPTION IN ACCOUNTING AS A FACTOR OF EFFICIENCY INCREASE OF REPRODUCTION OF CAPITAL
Journal: Science and world (Vol.2, No. 40)Publication Date: 2016-12-16
Authors : Kovalchuk V.V.; Bova I.A.;
Page : 27-28
Keywords : depreciation policy; amortization; depreciation; amortization fund; estimated depreciation; financial depreciation;
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Abstract
In this article the analysis of content of category "capital consumption" is carried out. The functional modified approach to capital consumption as to object of accounting is for the first time suggested; this approach will allow to create the necessary financial resources for expanded reproduction of fixed capital and will provide unity of their assessment at the macrolevel.
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Last modified: 2017-02-15 21:36:11