The depreciation policy in Butembo's enterprises

by Bruno Paluku Sarata

The concept of depreciation of fixed assets is very controversial. Three approaches have been adopted by the doctrine to specify its nature and purpose. These are the legal-accounting approach, the economic approach and the financial approach.For the legal-accounting approach: the notion of depreciation is linked to the depreciation of fixed assets. In this context, the chart of accounts defines it as "the accounting recognition of a reduction in...

• Format: Paperback
• Language: English
• ISBN: 6205384310
• ISBN13: 9786205384312
• Release Date: November 2022
• Publisher: Our Knowledge Publishing
• Length: 60 Pages
• Weight: 0.22 lbs.
• Dimensions: 0.1" x 6.0" x 9.0"