Passing From Accounting To Fiscal Depreciation
AbstractThe perception and calculation of depreciation is an issue with taximplications. The terms under which such issue is settled are reflected in the ordinary usedurations, in the depreciation regimes opposable to economic agents, implicitly in the deductibilitydegree of depreciation in establishing the taxable income and the value considered upondepreciation calculation. From the fiscal viewpoint, decentralization in establishing the use duration imposes auauthorized control that should moderate the company policy in establishing reduced use durations,and, implicitly, reduced durations of asset depreciation. The durations applied by companies must befiscally approved. The depreciation durations approved by the tax authorities are in most cases fiscaldurations, which differ from accounting durations.
Download InfoIf 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.
Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2009)
Issue (Month): 11 ()
Contact details of provider:
depreciation; depreciation regime; ordinary use durations;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Dan-Constantin Danuletiu).
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.