ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT

ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT

The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting methods of their reflection in the accounting sy...

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Bibliographic Details
Main Author: Olesia Lemishovska
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2017-12-01
Series:Baltic Journal of Economic Studies
Subjects:
accounting
fixed assets
amortization
depreciation
devaluation
concept
accounts
reserve
regulatory
accrual methods
renovation
fund
balance generalization
Online Access:http://www.baltijapublishing.lv/index.php/issue/article/view/293/pdf

Internet

http://www.baltijapublishing.lv/index.php/issue/article/view/293/pdf

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