id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-293	Lemishovska, Olesia	ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT	2017	8	.pdf	application/pdf	5686	210	27	The possibilities of applying separate historically formulated ideas for developing an improved concept of accounting amortization adequate for the modern economy are set forth. In the history of accounting amortization, researchers not only have different views on the time of its introduction into accounting practice but in many cases shifting such two accounting procedures  – property devaluation reflexing and its amortization (depreciation), one introduces a greater uncertainty of this accounting procedure.	cache/issue-293.pdf	txt/issue-293.txt