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Changes in the amortization policy of Uukraine

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Author Info

  • Olexander Gavris

    (University of Harkov, Ukraine)

  • Mykola Gavris

    (University of Harkov, Ukraine)

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    Abstract

    The main questions of the amortization policy of Ukraine and leading foreign countries are examined. Some reasons, which can cause a choice of specific method of capital allowances on the fixed assets by enterprise, are analyzed. The compact analysis of changes in the legislation of Ukraine, concerning groups of a fixed assets and capital allowances, is carried out. Offers on improvement of an amortization policy are presented

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    File URL: http://www.upet.ro/annals/pdf/Annals-2002.pdf
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    Bibliographic Info

    Article provided by University of Petrosani, Romania in its journal Annals of University of Petro┼čani.

    Volume (Year): 2 (2002)
    Issue (Month): ()
    Pages: 92-97

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    Handle: RePEc:pet:annals:v:2:y:2002:p:92-97

    Contact details of provider:
    Web page: http://www.upet.ro/

    Related research

    Keywords: amortization policy; expenses; amortization legislation;

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