Advanced Search
MyIDEAS: Login

The amortization of fixed assets in terms of deferred taxes

Contents:

Author Info

  • Mihaela TULVINSCHI

    (Universitatea „Ştefan cel Mare”, Suceava)

Registered author(s):

    Abstract

    The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the related expense changes the profit and loss account. Tax amortization does not affect the performance of the enterprise, but only the taxable amounts. The differences between accounting amortization and tax amortization generate temporary differences that are either taxable or deductible, and these are matters that will be analysed under circumstances when the deferred tax method is applied. The recognition of the value of the deferred tax in the profit and loss account for each type of temporary difference would be a step towards the separation of financial accounting from taxation.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://store.ectap.ro/articole/750.pdf
    Download Restriction: no

    File URL: http://www.ectap.ro/articol.php?id=750&rid=88
    Download Restriction: no

    Bibliographic Info

    Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

    Volume (Year): XVIII(2012) (2012)
    Issue (Month): 7(572) (July)
    Pages: 53-64

    as in new window
    Handle: RePEc:agr:journl:v:7(572):y:2012:i:7(572):p:53-64

    Contact details of provider:
    Postal: Bucharest, Calea Griviţei nr. 21, sector 1, 010702
    Phone: +40 21 3 12 22 48
    Fax: +40 21 3 12 97 17
    Email:
    Web page: http://www.asociatiaeconomistilor.ro/
    More information through EDIRC

    Related research

    Keywords: amortization; revaluation; liabilities; assets; fixed assets; deferred tax.;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:7(572):y:2012:i:7(572):p:53-64. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Socol Cristian).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.