Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The issue of choosing the optimal method of calculating depreciation
Available online: 29 March 2013 Subject Heading: PROBLEM. OPINIONS. SOLUTIONS JEL Classification:
In the article the development of the theoretical aspects of formation of economic policy of the enterprise in terms of optimization of taxation as a result of the choice of accounting policy effective method of calculating depreciation is considered. The technique of estimating depreciation gains and savings for income taxes through the use of non-linear method of calculating depreciation on fixed assets is offered. Keywords: methodology, amortization, optimization, savings, tax payments |
ISSN 2311-9381 (Online)
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