??????????? ??? ???????? ??????????? ???????? ? ????????: ?????????????, ????????????? ? ???????????? ???????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ??? ???????? ??????????? ???????? ? ????????: ?????????????, ????????????? ? ???????????? ???????
Amortization as source of capital investments in Belarus: historiography, theoretical and practical aspects |
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| Creator |
????????, ?.?.
Korotayev, S.L. |
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| Subject |
???????????
????? ??????????????? ????? ??????????? ???????? ????????? ??????????? ???????? amortization depreciation sinking funds capital investments sources of capital investments |
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| Description |
?????????? ????????????? ??????????? ??????????? ? ???????? ????????? ???????????? ??????????????? ? ???????? ?? ???? ??????????? ??????????????? ??????, ???????????? ????????????? ?? ????????????? ??????? ??????????? ????????. ??????????????? ?????, ??????????? ? ???????? ????????? ??????????? ????????, ??????????? ??? ??????????, ? ????? ? ????????????? ?????? ? ?? ?????? 21-?? ????. ?????? ? ???, ??????? ? 2010 ????, ??????????????? ????? ?????????? ?????????????? ?? ?? ?????????? ??????, ?? ?? ???????? ????? ?? ?????????, ??? ? ????? ????????????? ????????????? ????????, ? ????????? ?????? ? ????????? ????????????? ?????????? ?????????? ??????????. ????? ?????? ??????????, ??? ???????????, ??????????? ? ???? ????????? (?????, ?????), ???????? ??????????? ???????, ? ?? ??????? ????????. ??????????????, ??????? ??????????????? ?????, ??????? ?? ??????????????? ??? ????????? ????????????? ??????? ????????????????, ??????????? ?? ???? ??????????????? ?????????? ?? ?????. ???????????? ??????? ????????????? ????????? ??????????? ?????????? ????????????? ???????????????? ?? ????????????????? ????? ???????????? ??????????? ? ???????? ??????? ? ?????????? ????? ???????????? ?????????????? ???????????? ??????? ?? ??????, ? ??????? ???????? ?????????? ??????????? ?? ?????????????. The article focuses on the historiography of defining amortization as the source of further reproduction and creation due to the amortization of sinking funds, used by economic entities for future capital investments. Acting as the source of capital investments, sinking funds were established during the socialist era, as well as in the post-Soviet period, that is before the beginning of the 21st century. However, starting from 2010, economic entities no longer have been creating sinking funds on the balance sheet and outside it, that corresponds to the international practice, in particular the rules and principles of International Financial Reporting Standards. The author proves 486 that the amortization, recoverable in the price of goods (works, services), is the reimbursement of the past, not future expenditures. Accordingly, the sinking funds, as the source of future investments, cannot be made at the expenses of amortization charges. At the same time, the author analyzes the possible consequences of the legal right of enterprises to unchanged amortization installments in the reporting period with the extension of the life of depreciable fixed assets for the period when no amortization charges were calculated. |
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| Date |
2017-03-02T13:39:18Z
2017-03-02T13:39:18Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/6090
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????;2-3(35)
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| Publisher |
????
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