ПОМИЛКА ТЕОРІЇ ОБЛІКУ (МЕТОДОЛОГІЧНА ПРОБЛЕМА)

• Authors: Khomyn, Petro

Abstracts

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.

Keywords

accounting; theory; depreciation; fixed the error; the capital; the source ofreproduction

• Publisher: Wydawnictwo Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy
• Journal: Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy
• Year: 2018
• Issue: (11)
• Pages: 75-86

Dates

published

2019-02-19

Contributors

author

Khomyn, Petro