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2018•Voprosy regionalnoj ekonomikiRequires access

Comparative analysis of the accounting mechanism of depreciation in the USSR and Russia

A. N. Ivanovа

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Abstract

Today the Russian economy has a high level of the depreciation of fixed assets. The reason of such condition is an inappropriate use of depreciation funds. The USSR’s accounting system did not allow this operation. Because of that, this article deals with analyzing of the USSR’s accounting of depreciation and comparison it with Russian current model. Such analysis helps to identify tool of providing targeted use of depreciation resources and realize rules of their operation.

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What this paper is about

Today the Russian economy has a high level of the depreciation of fixed assets. The reason of such condition is an inappropriate use of depreciation funds. The USSR’s accounting system did not allow this operation. Because of that, this article deals with analyzing of the USSR’s accounting of depreciation and comparison it with Russian current model. Such analysis helps to identify tool of providing targeted use of depreciation resources and realize rules of their operation.

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Available abstract

Today the Russian economy has a high level of the depreciation of fixed assets. The reason of such condition is an inappropriate use of depreciation funds. The USSR’s accounting system did not allow this operation. Because of that, this article deals with analyzing of the USSR’s accounting of depreciation and comparison it with Russian current model. Such analysis helps to identify tool of providing targeted use of depreciation resources and realize rules of their operation.

Key concepts: Depreciation (economics), Consumption of fixed capital, Accounting, Economics, Fixed asset, Business, Mechanism (biology), Macroeconomics

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