CONCEPTUAL AND PRACTICAL STUDY ON THE DEPRECIATION OF ASSETS Cover Image

CONCEPTUAL AND PRACTICAL STUDY ON THE DEPRECIATION OF ASSETS
CONCEPTUAL AND PRACTICAL STUDY ON THE DEPRECIATION OF ASSETS

Author(s): Robert Cristian Almasi, Bogdan Cosmin Gomoi
Subject(s): Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Editura Eurostampa
Keywords: depreciation; accounting; taxation; method; IAS;

Summary/Abstract: The current work tries to bring into front the great importance of the assets’ depreciation on their own financing sources. Being only a calculated expense, the depreciation represents a real way for improving the self-financing capacity. Thus, the companies are interested to maximize this expense. But, on the other hand, the taxation has an opposite target and, namely reducing this expense in order to grow up the profit tax amount. Therefore, it appears a real conflict on this issue between the private and the public area.

  • Issue Year: XXII/2016
  • Issue No: 22
  • Page Range: 0-0
  • Page Count: 12
  • Language: English
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