Collisions and Prospects of Accounting Depreciation Fund of the Entity

Olga N. Kuznetsova ()
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Olga N. Kuznetsova: Bryansk State University named after the academician I. G. Petrovsky, Bryansk 241036, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 2, 38-45

Abstract: In this article the author analyzes methodical and practical aspects of accounting of a depreciation fund as most important source of capital financing in Russia. The article reveals the factors of standard and legal nature which interfere with expansion of capital investments, offers alternative methods of their elimination. In the course of the research on the depreciation fund accounting collisions the author comes to a conclusion about need of implementation of complex actions at the macro level and at the micro level. The main idea is to spread the practice of using of the accelerated property write-off method for the purpose of the taxation. The author pays special attention to control of target use of entity depreciation fund (the technique of accounting of this process is offered). The research results in a presented model of increase in capital investments by means of optimization of depreciation charges accounting.

Keywords: depreciation bonus; fixed asset depreciation; capital investments; method of the accelerated property depreciation; tax accounting; financial accounting (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:170204:p:38-45

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