ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE Cover Image

ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE
ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE

Author(s): Valeriu Brabete
Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: accounting; amortization; fiscality; IFRS

Summary/Abstract: Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical level and at the macro economical one. In this context we feel it is still useful to approach the problems regarding the amortization of the immobilized actives, both in relationship with inflation as well as in relation with the fiscal implications that derive of it.

  • Issue Year: 2007
  • Issue No: 09
  • Page Range: 20-27
  • Page Count: 7
  • Language: English
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