The 4 references with contexts in paper S. Tunin A., С. Тунин А. (2017) “АМОРТИЗАЦИЯ КАК СПОСОБ ВОСПРОИЗВОДСТВА ОСНОВНЫХ СРЕДСТВ И УПРАВЛЕНИЯ ИМИ // DEPRECIATION AS A WAY OF REPRODUCTION OF FIXED ASSETS AND MANAGEMENT” / spz:neicon:stavapk:457

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The Russian Federation. Ministry of Finance. Order of the RF Ministry of Finance from 30.03.2001 ¹ 26n r «On Approval of Accounting Regulations» Fixed Assets Accounting «PBU 6/01 (rev. From 24.12.10 city) // Bulletin of normative acts of federal executive bodies number 20, 14.05. 2001; Bulletin of normative acts of federal executive bodies number 13, 28.03.2011.
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    Òàê, ñîãëàñíî ÏÁÓ 6/01 «Ó÷åò îñíîâíûõ ñðåäñòâ» îò 30 ìàðòà 2001 ã. ¹ 26í ñðîê ïîëåçíîãî èñïîëüçîâàíèÿ îñíîâíûõ ñðåäñòâ îðãàíèçàöèÿ îïðåäåëÿåò ñàìîñòîÿòåëüíî ïðè ïðèíÿòèè îáúåêòà íà ó÷åò, èñõîäÿ èç ñëåäóþùèõ óñëîâèé
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    : – îæèäàåìîãî ñðîêà èñïîëüçîâàíèÿ ýòîãî îáúåêòà â ñîîòâåòñòâèè ñ îæèäàåìîé ïðîèçâîäèòåëüíîñòüþ èëè ìîùíîñòüþ; – îæèäàåìîãî ôèçè÷åñêîãî èçíîñà, çàâèñÿùåãî îò ðåæèìà ýêñïëóàòàöèè (êîëè÷åñòâà ñìåí), åñòåñòâåííûõ óñëîâèé è âëèÿíèÿ àãðåññèâíîé ñðåäû, ñèñòåìû ïðîâåäåíèÿ ðåìîíòà; – íîðìàòèâíî-ïðàâîâûõ è äðóãèõ îãðàíè÷åíèé èñïîëüçîâàíèÿ ýòîãî îáúåêòà (íàïðèìåð, ñðîê àðå

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Kostyukova E. I. Depreciation as a tool for asset management of agricultural 161 Бухгалтерский учет No (4)20/1, 2015 òîðåô. ¾ äèñ. êàíä. ýêîí. íàóê. Ñòàâðî4. Ñûòíèê Î. Å. Òðàíñôîðìàöèÿ îò÷åòíîñòè â ôîðìàò ÌÑÔÎ â ÷àñòè ó÷åòà îáúåêòîâ îñíîâíûõ ñðåäñòâ / Òðóøèíà Ò. Ñ., Ñûòíèê Î. Å. // Ýêîíîìèêà è ñîöèóì. 2014. ¹ 2–5 (11). Ñ. 936–939. enterprises: Author. ... Dis. cand. ehkon. Sciences. Stavropol. 2000. 24 p.
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    Âòîðîé âàðèàíò ìîðàëüíîãî èçíîñà âûçâàí ïîÿâëåíèåì íîâûõ îáúåêòîâ îñíîâíûõ ñðåäñòâ, èìåþùèõ áîëüøóþ ôóíêöèîíàëüíîñòü, ïîòðåáèòåëüñêóþ öåííîñòü, áîëåå óäîáíûõ â ýêñïëóàòàöèè, îòâå÷àþùèõ òðåáîâàíèÿì ñîâðåìåííîñòè. Ïðè ýòîì óñòàðåâøèå, íî ôèçè÷åñêè ïðèãîäíûå ê ýêñïëóàòàöèè îáúåêòû îñíîâíûõ ñðåäñòâ ñòàíîâÿòñÿ íåíóæíûìè
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    . Ê ñîæàëåíèþ, èç äàííûõ áóõãàëòåðñêîãî ó÷åòà íå ïðåäñòàâëÿåòñÿ âîçìîæíûì ïîëó÷åíèå èíôîðìàöèè î ñòîèìîñòíîì âûðàæåíèè ìîðàëüíîãî èçíîñà îñíîâíûõ ñðåäñòâ íè íà óðîâíå êîíêðåòíîé îðãàíèçàöèè, íè íà óðîâíå îòðàñëè èëè ðåãèîíà â öåëîì.

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Sitnic O. E. Implementation of professional judgment by the accountant accounting policy // I. S. spondylitis, Sitnic O. E. / In: accounting analysis, financial and economic problems of the region, 2012. P. 10–12.
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    Ïðè óñòàíîâëåíèè ñðîêà ïîëåçíîãî èñïîëüçîâàíèÿ îáúåêòà îñíîâíûõ ñðåäñòâ ÷àùå âñåãî îðãàíèçàöèè îïèðàþòñÿ íà Ïîñòàíîâëåíèå Ïðàâèòåëüñòâà ÐÔ îò 01.01.2002 ¹ 1 «Î Êëàññèôèêàöèè îñíîâíûõ ñðåäñòâ, âêëþ÷àåìûõ â àìîðòèçàöèîííûå ãðóïïû». Íî ïðè ýòîì íåîáõîäèìî ó÷èòûâàòü è òàêîé ìîìåíò êàê âûáîð ñïîñîáà íà÷èñëåíèÿ àìîðòèçàöèè îñíîâíûõ ñðåäñòâ
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    . Ñîãëàñíî ÏÁÓ 6/01 «Ó÷åò îñíîâíûõ ñðåäñòâ» îò 30 ìàðòà 2001 ã. ¹ 26í Íà÷èñëåíèå àìîðòèçàöèè îáúåêòîâ îñíîâíûõ ñðåäñòâ ïðîèçâîäèòñÿ îäíèì èç ñëåäóþùèõ ñïîñîáîâ: – ëèíåéíûé ñïîñîá; – ñïîñîá óìåíüøàåìîãî îñòàòêà; – ñïîñîá ñïèñàíèÿ ñòîèìîñòè ïî ñóììå ÷èñåë ëåò ñðîêà ïîëåçíîãî èñïîëüçîâàíèÿ; – ñïîñîá ñïèñàíèÿ ñòîèìîñòè ïðîïîðöèîíàëüíî îáúåìó ïðîäóêöèè (ðàáîò).

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    Êðîìå òîãî, îðãàíèçàöèÿ âïðàâå ïðèìåíÿòü òàê íàçûâàåìûé êîýôôèöèåíò óñêîðåíèÿ, âåëè÷èíîé íå âûøå 3, êîòîðûé óêàçûâàåòñÿ â ó÷åòíîé ïîëèòèêå è ïîçâîëÿåò îðãàíèçàöèè ìàêñèìàëüíî óâåëè÷èòü àìîðòèçàöèîííûå íàêîïëåíèÿ
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    .  ñèëó òîãî, ÷òî àìîðòèçàöèîííûå îò÷èñëåíèÿ ïðîèçâîäÿòñÿ îò îñòàòî÷íîé ñòîèìîñòè îáúåêòà îñíîâíûõ ñðåäñòâ, îíè íå áóäóò ðàâíîìåðíûìè â òå÷åíèå ñðîêà ñëóæáû îáúåêòà, è çà ïåðèîä èñïîëüçîâàíèÿ îáúåêòà îñíîâíûõ ñðåäñòâ àìîðòèçàöèîííûå îò÷èñëåíèÿ íå áóäóò àáñîëþòíî ðàâíû ïåðâîíà÷àëüíîé ñòîèìîñòè îáúåêòà.

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Sitnic O. E. Transformation of financial statements in accordance with IFRS in terms of accounting of fixed assets // Trushina T. S., Sit
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    Îäíàêî ïðè èìåþùåìñÿ ÷èñëå óáûòî÷íûõ ñåëüñêîõîçÿéñòâåííûõ îðãàíèçàöèÿõ àìîðòèçàöèîííûå îò÷èñëåíèÿ ÿâëÿþòñÿ åäèíñòâåííî âîçìîæíûì èñòî÷íèêîì âîñïðîèçâîäñòâà îñíîâíûõ ñðåäñòâ è óïðàâëåíèÿ èìè
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    . Ìíîãèå îòå÷åñòâåííûå îðãàíèçàöèè, â îñîáåííîñòè ñåëüñêîõîçÿéñòâåííûå, îáëàäàþò âûñîêîé èçíîøåííîñòüþ îñíîâíûõ ñðåäñòâ, ïðåâûøàþùèé ñðåäíèé ïîêàçàòåëü ïî îòðàñëè èëè ðåãèîíó.