Depreciation accounting policy: Content and approaches to its development
نویسندگان
چکیده
Many theoreticians identify the preferred (as they see it) interpretation of depreciation with term “depreciation policy”. Therefore, wording latter depends on approach to its development. There is a need work out single universal definition policy no identification “depreciation”. So, subject study lack generally accepted concept and approaches development, which are based different focus prioritizing essence role deductions. The objectives as follows: historical aspect concept, define policy”, classify development determine their relevance in modern world under current standards, develop recommendations for more efficient requirements most relevant exemplified by an enterprise rocket space industry. authors applied methods comparative critical analysis, classification, comparison. analysis international Russian standards has established that focuses adequate distribution charges time axis incoming expected economic benefits and, result, cost generation. Other also have right exist if requirement met. case industry was studied showed industrial companies often does not meet this needs be revised. It been methodology disposal value one significant concerns To ensure versatility uniformity, paper proposes consider part company’s accounting policy. Companies invited apply straight-line method those groups fixed assets were purchased sold unique orders, then stood idle both moral physical wear tear. A assessing proposed.
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ژورنال
عنوان ژورنال: Vestnik Permskogo universiteta
سال: 2022
ISSN: ['1994-9952']
DOI: https://doi.org/10.17072/1994-9960-2022-2-245-261