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DOI Daten mit Auflösung
DOI 10.3280/RISS2022-002015
URL https://www.francoangeli.it/riviste/SchedaRivista.aspx?DOI=10.3280/RISS2022-002015
Multiple Resolution:
MR URL https://www.francoangeli.it/riviste/SchedaRivista.aspx?DOI=10.3280/RISS2022-002015
MR URL http://digital.casalini.it/10.3280/RISS2022-002015
MR URL http://digital.casalini.it/10.3280/RISS2022-002015

Daten zur Zeitschrift

Vollständiger Titel
 RIVISTA DI STUDI SULLA SOSTENIBILITA'
Verlag (01) FrancoAngeli
Erscheinungsland Italien (IT)
ISSN 2239-1959
Produktform Gedruckte Zeitschrift (JB)
ISSN 2239-7221
Produktform Online-Zeitschrift (JD)

Fortsetzungsausgabe
Nummer des Bandes 12
Nummer der Ausgabe 2
Andere Beschreibung der Ausgabe 2
Erscheinungsdatum der Ausgabe (YYYY) 2022
Daten Fortsetzungsartikel
Titel Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises
Von (Autor) (A01) Alina Zh. Sakun
Von (Autor) (A01) Kateryna A. Pylypenko
Von (Autor) (A01) Svitlana V. Skrypnyk
Von (Autor) (A01) Oleksandr S. Prystemskyi
Von (Autor) (A01) Inesa V. Shepel
Erste Seite 247
Letzte Seite 270
Sprache des Textes Englisch (eng)
Erscheinungsdatum (YYYY/MM) 2023 / 01
Copyright 2022, FrancoAngeli srl
Abstract
Vorwort (33) 		The article considers the accounting and analytical space to ensure the deprecia-tion policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to systematize rational ways of cost allocation or value of capital assets (minus liquidation value) throughout their life, taking into account accounting, information, analytical, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises in the institutional economy, determine the priorities of innovative renewal of assets based on accumulation and use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated.

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