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How The Depreciation Method Contributes To Estimating Future Treasury Flows Out Of The Assets Use – Case Study In The Groups Of Societies From The Romanian Area

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  • Manea Marinela - Daniela

    (Valahia University of Targoviste)

Abstract

The current paper further pursues a previous research which sets out to test the contribution of the amortization method to generating the future cash flows from using tangible fixed assets within the European and Romania area. The process was initiated out of the necessity to identify new working tools available for the Romanian accountant professionals with regard to implementing the provisions of the accounting international standards (IFRS) and it came across the difficulty of modeling the sample – 40 societies – and collecting information from financial situations, often incomplete, insufficiently formalized and difficult to process.

Suggested Citation

  • Manea Marinela - Daniela, 2015. "How The Depreciation Method Contributes To Estimating Future Treasury Flows Out Of The Assets Use – Case Study In The Groups Of Societies From The Romanian Area," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 331-338.
    • Handle: RePEc:ddj:fserec:y:2015:p:331-338
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    References listed on IDEAS

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    1. Iulia JIANU, 2012. "Accounting in the abstract world of figures," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 5-8, August.
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