Economics, Econometrics and Finance
3 years ago

Revolutionizing accounting practices to boost financing for asset renewal

Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
Improvement of accounting for depreciation of fixed assets in the sources of their reproduction
I.P. Selezneva, I. A. Seleznevа, E. A. Shlyapnikovа, K. A. Dzhikiya

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The article discusses how to improve the way we account for the wear and tear of fixed assets to fund their replacement. It suggests changes to how we record depreciation and retained earnings to better reflect the financial information. The main focus is on making sure that the money set aside for replacing assets is accurately tracked and used efficiently.