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International Accounting
 

The Amortization policy of firm as means of increase of investment activity of the enterprises

Vol. 14, Iss. 9, MARCH 2011

Available online: 2 March 2011

Subject Heading: INVESTING ACTIVITIES

JEL Classification: 

Fradina T.I. c.t.s., the senior lecturer, the manager. Book keeping and audit chair, St.-Petersburg state university of technology and design
tifradina@mail.ru

To article is considered a role and a place to the amortization policy in increase of investment activity of the enterprises of real sector of economy. The comparative analysis of an amortization policy in Rossi and the developed countries is made, offers on perfection of an amortization policy are formulated.

Keywords: objects of the basic means, amortization, physical and an obsolescence, investment activity

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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