ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT
The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting methods of their reflection in the accounting sy...
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| Format: | Article |
| Language: | English |
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Izdevnieciba “Baltija Publishing”
2017-12-01
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| Series: | Baltic Journal of Economic Studies |
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| Online Access: | http://www.baltijapublishing.lv/index.php/issue/article/view/293/pdf |