Browsing by Author "Berezovskaya, Olena Olehivna"
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Item The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Berezovskaya, Olena OlehivnaThe basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.