{"title":"折旧是一个有争议的问题","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2023-9-9-36-40","DOIUrl":null,"url":null,"abstract":"The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Depreciation Is a Controversial Issue\",\"authors\":\"N. Mislavskaya\",\"doi\":\"10.12737/1998-0701-2023-9-9-36-40\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.\",\"PeriodicalId\":477105,\"journal\":{\"name\":\"Аудитор\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Аудитор\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12737/1998-0701-2023-9-9-36-40\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Аудитор","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2023-9-9-36-40","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The article is devoted to a retrospective analysis of the formation and development of depreciation accounting. The author focuses on the fact that the concept and economic meaning of depreciation, despite the established accounting methodology, cannot be classified as trivial. The methodology for recording this economic transaction has a multifactorial nature. The author offers his own, utilitarian version of accounting, which is consistent with the modern conditions of economic activity.
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