ACCOUNTANCY AND TAX ASPECTS CONCERNING THE DEPRECIATION OF CORPORAL IMMOBILIZATION
ACCOUNTANCY AND TAX ASPECTS CONCERNING THE DEPRECIATION OF CORPORAL IMMOBILIZATION
Author(s): Raluca Sava , Bogdan MârzaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: corporal immobilization; depreciation; accountancy depreciation; tax depreciation
Summary/Abstract: The paper develops from the national and international accountancy regulations concerning the depreciation of corporal immobilizations and underlines the differences resulted from the usage of various depreciation methods, as well as their tax implications. In the paper there are also presented the differences between the accountancy and the tax depreciation and their influences on the exercise result.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 18/2008
- Issue No: 2
- Page Range: 551-563
- Page Count: 13
- Language: English
