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Changes in the amortization policy of Uukraine

Author

Listed:
  • Olexander Gavris

    (University of Harkov, Ukraine)

  • Mykola Gavris

    (University of Harkov, Ukraine)

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

Suggested Citation

  • Olexander Gavris & Mykola Gavris, 2002. "Changes in the amortization policy of Uukraine," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 2, pages 92-97.
  • Handle: RePEc:pet:annals:v:2:y:2002:p:92-97
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