CORRELATION OF METHODOLOGICAL AND PRACTICAL ASPECTS IN CONSUMPTION INDICATOR SYSTEM OF BASIC CAPITAL
The international standard update in the system of national accounts predetermined the need to change the Russian system of national accounting. The article concerns problematic issues of fixed assets indicator system formation in financial accounting and statistics.
Keywords: system of national accounts, fixed assets, basic capital consumption, deprecation.
Inessa V. Stepanova, candidate of Economics, associate professor of Samara State University of Economics.