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Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information

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  • Nicoleta Cristina Matei

    (Department of Economic Sciences „Nicolae Titulescu” University)

Abstract

In this paper, the reversible depreciation of the tangible fixed assets is addressed to the companies applying the provisions of Order of the Minister of Public Finance1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements. Also, the need to recognize the adjustments for the depreciation of tangible fixed assets is highlighted by analyzing, from the accounting and fiscal perspective, the impact on the indicators in the balance sheet and the profit and loss account. The importance of the accounting information regarding the adjustments for the depreciation of the tangible fixed assets in the management, investment and lending decisions, is a topic of this work.

Suggested Citation

  • Nicoleta Cristina Matei, 2019. "Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 7(2), pages 74-80, December.
    • Handle: RePEc:ntu:ntugeo:vol7-iss2-19-074
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    References listed on IDEAS

    as
    1. Cristian Ionel VĂTĂŞOIU & Mihaela GHEORGHE & Ioan Dumitru MOTONIU & Ileana Sorina (Rakos) BOCA, 2010. "Accounting information - the base of financial analysis in investment decisions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 244-254, December.
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