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Depreciation accounting policy: Content and approaches to its development
Вестник Пермского университета Серия «Экономика» = Perm University Herald ECONOMY
Many theoreticians identify the preferred (as they see it) interpretation of depreciation with the term "depreciation policy". Therefore, the wording of the latter depends on the preferred approach to its development. There is a need to work out a single universal definition of depreciation policy with no identification with the term "depreciation". So, the subject of the study is a lack of a generally accepted definition of depreciation policy concept and approaches to its development, whichdoi:10.17072/1994-9960-2022-2-245-261 doaj:af2e06f75a73435285f02b37f7d3dd45 fatcat:gdozhm6kvzharci7hp2xnu2i7a