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National and International Methods of Fixed Assets Depreciation


  • Silvia Samara Ph. D student

    (“Valahia” University Faculty of Economics Târgoviste, Romania)


Depreciation is an extremely debated subject in the assets accounting area. Numerous articles were written on the subject and very different accounting solutions have been chosen from one country to another. Depreciation reflects best, the rate of consumption of economic benefits attached to the asset, knowing that, mainly, by using it, the asset is consumed. Thus, it is considered that depreciation reflects the consumption of future economic benefits attached to an asset, as consequence of its use and as a result of physical or moral wear; the way of determining it is the incidence resultant of specific parameters such as the economic life, the salvage value, the chosen depreciation method etc.

Suggested Citation

  • Silvia Samara Ph. D student, 2010. "National and International Methods of Fixed Assets Depreciation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-6, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:6:p:116-121

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    depreciation; depreciable value; depreciable assets; depreciation methods; impairment; IAS 16.;

    JEL classification:

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


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