Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
854 3 |
Ultima descărcare din IBN: 2023-09-23 13:46 |
Căutarea după subiecte similare conform CZU |
330.142.211.2/.4:657.421 (1) |
Știință economică. Concepte economice de bază (236) |
Contabilitate (934) |
SM ISO690:2012 KAFKA, Sofiia. Synergetic approach as a methodological basis of research on the economic substance of fixed assets depreciation. In: Journal of Research on Trade, Management and Economic Development, 2016, nr. 1, pp. 69-77. ISSN 2345-1424. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Journal of Research on Trade, Management and Economic Development | |||||
Numărul 1 / 2016 / ISSN 2345-1424 /ISSNe 2345-1483 | |||||
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CZU: 330.142.211.2/.4:657.421 | |||||
JEL: M41 | |||||
Pag. 69-77 | |||||
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Rezumat | |||||
In the article the different approaches to the economic essence of depreciation has been investigated, the background and benefits of using a synergistic approach as a methodological basis for its determination have been revealed. It has been established that the synergetic approach is a method of intercourse researches within the systematic approach in the basis of which is the principle of development. The main approaches of researchers and lawful regulatory requirements for determining of depreciation has been analyzed taking into consideration that its calculation is the most important aspect of the circulation of non-current assets. It is suggested to consider a depreciation as one that combines both the features of the expenditures that reduce retained earnings and the features of income items and does not affect the cash flow. |
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Cuvinte-cheie amortization, dépréciation, Fixed assets, method of accounting, systemic approach, synergetic approach |
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