AMORTIZATION POSITION IN ECONOMIC AND ACCOUNTING THEORY

Abstract

The article deals with theoretical questions of the content of the category “depreciation”, in depth the content of the category “depreciation” and the main directions of application and its formation on the micro-and macro level are determined. The difficulty of forming the category “depreciation” is due to the pleasant spheres of the influence of accounting and economic theories. Depreciation depends on the interests of external and internal users. Depreciation policy is formed within the enterprise, but under the influence of external factors, it should be considered through the prism of the institutional accounting theory. This theory takes into account the strategy and tactics of accounting development without separating it from solving the problems of the institutional environment of a particular country.