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International Accounting

19(265) - 2013 May

Modern view on formation of effective depreciation policy in accounting and tax accounting

Vol. 16, Iss. 19, MAY 2013

Available online: 25 May 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Shogenov B.A. Doctor of Economics, Professor, Head of Department "Economic Analysis", the Kabardino-Balkarian State Agrarian University named after V. M. Kokov
betal01@mail.ru

Abazova F.M. PhD in Economics, Associate Professor, Department "Accounting", the Kabardino-Balkarian State Agrarian University named after V. M. Kokov
afm.1975@mail.ru

In the article the issues related to the formation and application of accounting and tax accounting depreciation policy, discusses the various methods of calculating depreciation of fixed assets and their reflection in accounting, formed by proposals for improvement of depreciation policy in modern conditions are presented.

Keywords: depreciation, depreciation policy, accelerated depreciation, depreciation methods for purposes of accounting and tax accounting, depreciation policy structure, concepts and principles for the depreciation policy

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

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