Міжнародна науково-практична конференція "Економіка та бізнес-адміністрування: наукові рішення та течії"

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The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Berezovskaya, Olena Olehivna
The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.