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Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International

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  • Mariana MAN

    ()
    (University of Petrosani)

  • Ioan Constantin DIMA

    (“Valahia” University of Târgoviste)

  • Valentina MINEA

    (“Valahia” University of Târgoviste)

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    Abstract

    A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a value equivalent of the irreversible deterioration of an asset as a result of its functioning, of the effects of natural factors, of technical progress and of other causes. A part of the assets, whose use is temporally unlimited, as, for example, lands and financial investments, is not amortized; a possible depreciation of them is covered through adjustments (provisions). Accordingly, maintenance self-financing has an important consequence upon the performance of an economic entity; it includes amortization that provides the renewal of the fixed assets that are out of use and the depreciation or loss of value adjustments of active elements and provisions .

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    Bibliographic Info

    Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

    Volume (Year): 30 (2011)
    Issue (Month): 2(22) (June)
    Pages: 32-48

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    Handle: RePEc:ath:journl:tome:22:v:2:y:2011:i:22:p:32-48

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    Web page: http://www.univath.ro/facultati/facultatea_de_stiinte_economice
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    Related research

    Keywords: accounting amortization; fiscal amortization; adjustment; depreciation; value loss; international accounting standard;

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