Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
«Reserve» restoration value of fixed assets
Available online: 13 February 2014 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
Depreciation , as a process and as an accounting reception reflection transfer of fixed assets to the newly created product occupies the minds of economists, the second century. Nevertheless, the problem remains , and even worse under conditions of market economy , where the amount of depreciation in the traditional accounting system dissolves in total sales. In this article the author's approach is proposed to solve this problem - the formation of a deposit pre-tax profits which provides control over the use of the funding source of funds for rehabilitation of fixed assets. Keywords: amortization, provision for recovery of fixed assets, depreciation, liability, profit before tax deposit |
ISSN 2311-9381 (Online)
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