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ПОМИЛКА ТЕОРІЇ ОБЛІКУ (МЕТОДОЛОГІЧНА ПРОБЛЕМА)

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Khomyn P.
Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy
|
2018
|
issue (11)
75-86
XX
In the article are considered ancient origins of one of the errors in accountingtheory. Markedwhat it prevents the formation of reliable information about thecirculation of capital due to the misconception that depreciation is the true source of thereproduction of fixed assets, when in fact it is a virtual fund. Justifies breaking thedeadlock referred to.
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