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Електронний архів Житомирського державного технологічного університету
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| Title |
????????????? ??????? ?????????? ????????, ??? ?????????????
Methodological aspects of determinnation of the amortized cost |
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| Creator |
????????, ?.?.
Yifemenko, T.I. |
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| Subject |
????????, ??? ?????????????
???????? ???????? ???????????? ???????? ???????? ??????? ??????? ? ??????? the amortized cost acquisition cost liquidating value of the fixed assets charges and expenses reserve on leaving of the fixed assets |
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| Description |
?????????? ????????? ?????????, ??? ??????????????, ?? ??????? ? ????????? ???????? ???????, ????????? ? ?????????, ??? ??????????? ???????? ??????????????? ??????. ???????????? ????????????? ???????????? ????????? ????????? ? ????????? ???? ?????????? ????????? ????????. ????????????? ??????? ????????? ????-??? ?????? ?? ????????????? ?????? ?? ??????? ??????, ??? ? ??????? ????? ?? ??????????? ??????????????. ???????? ????????? ???? ???????????? ????????? ?????????, ??? ?????????????? ? ??????????? ???????????? ?????, ??? ??????????????. In the article it is declared about actuality of clear and ambiguous determination of categories, used in terminology of record-keeping and accounting. The terminology features of basic normatively-legislative certificates of regulating are analysed depreciation policy. A category is considered the "amortized cost", her connection with the acquisition cost of assets, liquidating value, charges and expenses, and also value for the procedural moments of record-keeping. Methodological differentiation of categories of expense and "charges" is reasonable for determination of acquisition cost of the fixed assets. It is suggested to consider expenses every asset, any property form - from the fixed assets and intangible assets to the liquid monetary resources and account receivable. An argumentation is pulled out about the fallaciousness of the use of definition the "amortized cost" and expediency of application of the "am-ortized bag" or "amortized part of acquisition cost". The fallaciousness of application is reasonable for the acquisition cost of the fixed assets, wordcombination "consists of charges" |
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| Date |
2016-04-27T09:50:10Z
2016-04-27T09:50:10Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3136
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.2(26)
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| Publisher |
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