Methodology of formation of enterprise`s amortization policy
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The policy takes into account organization of accounting, control and reporting, creation a single information space depreciation policy in the state, systemic formation and analysis of the data set for the effective implementation of depreciation policy and other measures for the subjects of depreciation policy (in the context of accounting and information support of the effectiveness of its implementation). The reporting system on depreciation policy is proposed in terms of the list, content and periodicity of its submission to the regulatory authorities. The reporting is based on an integra...
The policy takes into account organization of accounting, control and reporting, creation a single information space depreciation policy in the state, systemic formation and analysis of the data set for the effective implementation of depreciation policy and other measures for the subjects of depreciation policy (in the context of accounting and information support of the effectiveness of its implementation). The reporting system on depreciation policy is proposed in terms of the list, content and periodicity of its submission to the regulatory authorities. The reporting is based on an integrated system of indicators of financial and non-financial information. This improvement make it possible to adjust the content of statistical reporting of enterprises and to form a system for the free exchange of information and the introduction of analytical and appraisal procedures for monitoring and control of depreciation policy.To implement the objectives set out in the above conceptual provisions, a conceptual framework for a unified accounting and information space of depreciation policy has been developed. It is a software environment for the formation of a system of ideas,requirements.
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