Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International
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 .
Volume (Year): 30 (2011)
Issue (Month): 2(22) (June)
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