Methodological Aspects of Depreciation as an Economic Category

Yuriy İ. SİGİDOV; Maria S. RYBYANTSEVA; Alexandr A. ADAMENKO; Elena A. YARUSHKİNA

Article Details

Methodological Aspects of Depreciation as an Economic Category

Authors:

Yuriy İ. SİGİDOV | Maria S. RYBYANTSEVA | Alexandr A. ADAMENKO | Elena A. YARUSHKİNA

Publisher:

İlhan ÖZTÜRK

Journal:

International Journal of Economics and Financial Issues 2016 Vol.6 Issue 1, pp.88-95

Document Type:

Article

Publication Date:

2/2016

Document Language:

Turkish

Document ID (Org No.):

2000813447

Frequency:

Bimonthly

eISSN:

2146-4138

Abstract:

 

Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balance sheet; it touches on aspects such as formation costs, taxation issues, and reproductive process. That is why a methodological study of the depreciation essence, the allocation of the classification of bases, principles and functions seems urgent. In a study of a structured approach to the treatment of depreciation, developed fourteen grounds of classification, allowing to consider a category from different perspectives. Particular attention is paid to communication of depreciation or amortization, depreciation allocated classification. Principles of depreciation and highlighted the functions performed are designed to create a more complete picture of the depreciation. Thus, the methodological aspects of the depreciation that promote, further, formation of a technique of creation and use of a sinking fund.

Article Details

Methodological Aspects of Depreciation as an Economic Category

Authors: Yuriy İ. SİGİDOV | Maria S. RYBYANTSEVA | Alexandr A. ADAMENKO | Elena A. YARUSHKİNA

Publisher: İlhan ÖZTÜRK

Journal: International Journal of Economics and Financial Issues 2016 Vol.6 Issue 1, pp.88-95

Document Type: Article

Publication Date: 2/2016

Document Language: Turkish

Document ID (Org No.): 2000813447

Frequency: Bimonthly

eISSN: 2146-4138

Issues

Authors:

Yuriy İ. SİGİDOV | Maria S. RYBYANTSEVA | Alexandr A. ADAMENKO | Elena A. YARUSHKİNA

Publisher:

İlhan ÖZTÜRK

Journal:

International Journal of Economics and Financial Issues 2016 Vol.6 Issue 1, pp.88-95

Document Type:

Article

Publication Date:

2/2016

Document Language:

Turkish

Document ID (Org No.):

2000813447

Frequency:

Bimonthly

eISSN:

2146-4138