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Passing From Accounting To Fiscal Depreciation


  • Marilena Zuca

    (Romanian-American University)

  • Alice Tanta

    (Romanian-American University)

  • Smaranda Andreea Trica

    (Romanian-American University)


The 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.

Suggested Citation

  • Marilena Zuca & Alice Tanta & Smaranda Andreea Trica, 2009. "Passing From Accounting To Fiscal Depreciation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-30.
  • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:30

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    References listed on IDEAS

    1. Chris Patel, 2004. "Some theoretical and methodological suggestions for cross-cultural accounting studies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 61-84.
    2. Jose Luis Ucieda Blanco & Beatriz Garcia Osma, 2004. "The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 5-36.
    3. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    4. Reese, William Jr. & Weisbach, Michael S., 2002. "Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings," Journal of Financial Economics, Elsevier, vol. 66(1), pages 65-104, October.
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    More about this item


    depreciation; depreciation regime; ordinary use durations;

    JEL classification:

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


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