Simple and extended reproduction of fixed assets: a retrospective and current trends
The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixe...
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| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/289 |
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| _version_ | 1849244030305566720 |
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| author | N. L. Antonova L. A. Antonov |
| author_facet | N. L. Antonova L. A. Antonov |
| author_sort | N. L. Antonova |
| collection | DOAJ |
| description | The article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixed assets from the method ofdepreciation. A retrospective analysis of the development of the theory and practice of reproduction and amortization is carried out. |
| format | Article |
| id | doaj-art-c1f08217a8da4ba3868afafddb6e7ad2 |
| institution | Kabale University |
| issn | 2073-9885 2687-136X |
| language | Russian |
| publishDate | 2020-01-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj-art-c1f08217a8da4ba3868afafddb6e7ad22025-08-20T03:59:17ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-010431625288Simple and extended reproduction of fixed assets: a retrospective and current trendsN. L. Antonova0L. A. Antonov1Surgut State UniversitySurgut State UniversityThe article deals with the reproduction of fixed assets. The definitions of the notion «Reproduction» of various authors are given and their analysis is carried out. Describes a simple and advanced method of reproduction, with an emphasis on the independence of the nature of the reproduction of fixed assets from the method ofdepreciation. A retrospective analysis of the development of the theory and practice of reproduction and amortization is carried out.https://www.pp-mag.ru/jour/article/view/289depreciationreproductionfixed assetsdepreciation policyexpansion |
| spellingShingle | N. L. Antonova L. A. Antonov Simple and extended reproduction of fixed assets: a retrospective and current trends Путеводитель предпринимателя depreciation reproduction fixed assets depreciation policy expansion |
| title | Simple and extended reproduction of fixed assets: a retrospective and current trends |
| title_full | Simple and extended reproduction of fixed assets: a retrospective and current trends |
| title_fullStr | Simple and extended reproduction of fixed assets: a retrospective and current trends |
| title_full_unstemmed | Simple and extended reproduction of fixed assets: a retrospective and current trends |
| title_short | Simple and extended reproduction of fixed assets: a retrospective and current trends |
| title_sort | simple and extended reproduction of fixed assets a retrospective and current trends |
| topic | depreciation reproduction fixed assets depreciation policy expansion |
| url | https://www.pp-mag.ru/jour/article/view/289 |
| work_keys_str_mv | AT nlantonova simpleandextendedreproductionoffixedassetsaretrospectiveandcurrenttrends AT laantonov simpleandextendedreproductionoffixedassetsaretrospectiveandcurrenttrends |