Activele imobilizate corporale din perspectiva contabila si fiscala
THE CORPORAL IMMOBILIZED ASSETS FROM ACCOUNTING AND FISCALITY POINT OF VIEW
Author(s): Daniela Giurescu, Sorin Domnisoru, Sorin VinatoruSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: accounting amortization; payment; fiscal amortization
Summary/Abstract: In this article we have tried to synthetically present the different acceptances which can be found in specialty literature regarding the amortization of corporal immobilized assets, underlining the important aspects regarding this almost invariable process encountered in the activity of every organization, because of corporal immobilizations utilization and possession. Inevitably, we have presented also some important aspects, which appear to private amortization level by fiscal standards, taking in consideration the way of affecting the entity’s result.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXVI/2008
- Issue No: 5
- Page Count: 7
- Language: English
