Changes in the amortization policy of Uukraine

Olexander Gavris and Mykola Gavris
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Olexander Gavris: University of Harkov, Ukraine
Mykola Gavris: University of Harkov, Ukraine

Annals of the University of Petrosani, Economics, 2002, vol. 2, 92-97

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

Keywords: amortization policy; expenses; amortization legislation (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:2:y:2002:p:92-97

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