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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ??????? ?????????? ????????, ??? ?????????????
Methodological aspects of determinnation of the amortized cost
 
Creator ????????, ?.?.
Yifemenko, T.I.
 
Subject ????????, ??? ?????????????
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the amortized cost
acquisition cost
liquidating value of the fixed assets
charges and expenses
reserve on leaving of the fixed assets
 
Description ?????????? ????????? ?????????, ??? ??????????????, ?? ??????? ?
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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"
 
Date 2016-04-27T09:50:10Z
2016-04-27T09:50:10Z
2013
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3136
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.2(26)
 
Publisher ????