Noi posibilitati pentru deprecierea activelor tangibile
NEW POSSIBILITIES FOR DEPRECIATION OF TANGIBLE ASSETS

Summary/Abstract: The current context of an economy owing increasingly to knowledge and information has highlighted the importance of pertinent accounting information to decision makers. Even though the recognition of tangible assets does not seem to be problematic, in reality there are a series of situations which require scrutiny. The current study includes the amendments resulting form the IFRS content released up to 31.12.2006 and proposes to clarify the situations in which the registration of components is imposed and how it can be achieved. More specifically, we will concentrate our attention on: the conditions which must be respected for the registration of distinct components within tangibles, the manner by which components can be identified and the instances in which the application of the method on components is possible in concordance with IAS 16, “Tangible Assets”. Subsequently we will debate the position adopted by the Romanian normalisers regarding the registration through components, as well as a few instances regarding the permanence of methods, so that, in conclusion, we will practically show the way in which the amortization through components is determined and registered.

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