Vygovs'ka N. Improvement of depreciation accountinq: state, problems, perspectives (on example of enterprises in Zhytomyr and Zhytomyr region)

Research object: Recorded past accounting transactions which are the complex presentation of business activity. Research objectiives study of state and critical analysis of the present procedure of accruals and accounting of depreciation dealing with plant assets, development of scientifically proved recomendations and proposals for depreciation accounting improvement. Methods: method of analysis synthesis, logical and historical, scientific abstraction. Theoretical and practical results: developmented of scientifically grounded recomendations for improving of accruals techniques and plant assets and intangible assets. Novelty: theoretical grounding precise definition and practical solution of problems connected with depreciation accounting in modern conditions. Level of improvement: research results are used by Zhytomyrtsuckor, Zhytomyr combine of bricks items and in teaching process in Zhytomyr Institute of Engineering and Technology. Sphere of use: worked-out the recommendations can be used in bu siness activity of industrial and trade businessed in working-out of legislative acts.