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АМОРТИЗАЦІЯ НЕОБОРОТНИХ АКТИВІВ: ОБЛІК ТА ОПОДАТКУВАННЯ // Depreciation of non-current assets: accounting and taxation

Author

Listed:
  • Бабіч, Віталій Васильович

    (ДВНЗ “КНЕУ імені Вадима Гетьмана”)

  • Бондар, Микола Іванович

    (ДВНЗ “КНЕУ імені Вадима Гетьмана”)

Abstract

The methods of depreciation charge on fixed assets, other tangible and intangible non-current assets according to the statements of tax legislation and accounting regulations have been analyzed as well as ways of their harmonization have been defined. Проаналізовано методику нарахування амортизації основних засобів, інших необоротних матеріальних активів та нематеріальних активів за нормами податкового законодавства і згідно з нормативнимидокументами з бухгалтерського обліку та визначені шляхи їх гармонізації.

Suggested Citation

  • Бабіч, Віталій Васильович & Бондар, Микола Іванович, 2011. "АМОРТИЗАЦІЯ НЕОБОРОТНИХ АКТИВІВ: ОБЛІК ТА ОПОДАТКУВАННЯ // Depreciation of non-current assets: accounting and taxation," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 55(1).
    • Handle: RePEc:scn:000ven:64532
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