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Accounting, Amortization, Fiscality – A Trio Still Generating Debate

Author

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  • Valeriu Brabete

    (University of Craiova, Faculty of Economics and Business Administration, Romania)

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.

Suggested Citation

  • Valeriu Brabete, 2007. "Accounting, Amortization, Fiscality – A Trio Still Generating Debate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 20-27, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2007:i:9:p:20-27
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    More about this item

    Keywords

    accounting; amortization; fiscality; IFRS;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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