ОПУБЛІКОВАНО: Zhuk V. , Trachova D. , Sakhno L., Demchuk O. (2019) Accounting Essence of Amortization Policy. In Nadykto V. (eds) Modern Development Paths of Agricultural Production: Trends and Innovations (pp. 583-592). Springer, Cham. (Web of Science)

Accounting Essence of Amortization Policy


The article analyzes the influence of accounting systems on the formation of depreciation policy. The author’s interpretation of the accounting component of the essence of the amortization policy of the enterprise is given, taking into account the features and principles of the financial and economic mechanism of reproduction. Problems requiring a more detailed study are the formation and implementation of a depreciation policy, the effectiveness of which depends not only on the economic and logistical state of individual enterprises, but also on the welfare of the state as a whole. To make such changes is necessary taking into account the basic requirements for accounting-comparability, accuracy and objectivity, clarity and availability, timeliness, efficiency and rationality. They can achieve the goal of accounting-to provide the management apparatus, relevant services and specialists with the necessary reliable data on business processes and financial condition of the enterprise.

Keywords: Depreciation policy, Information, Postindustrial society, Accounting, Accounting policy


Conference paper
First Online: 03 July 2019

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