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The Impact Of Fiscal Depreciation Over The Economic And Fiscal Performance Of The Company

Author

Listed:
  • Elena Lucia Croitoru

    (Romanian American University)

  • Stela Aurelia Toader

    (Romanian American University)

  • Oprea Silvia

    (Romanian American University)

  • Cristina Pletescu

    (Romanian American University)

Abstract

Depreciation, together with net result, define self-financing capacity of the company and any movement at the depreciation generates inverse effects on profit tax. For this reason, the system of evaluation and depreciation of fixed assets should be coordinated with maintaining the capital. In the case of depreciation, accounting policy may concern choosing one of the methods of depreciation, for example linear depreciation, accelerated or diminishing. The choice of a method of depreciation involves an accountable option. Article presents a comparative approach of the methods of depreciation and its implications on the economic and fiscal performance of the company, but it all depends on the business objectives, the strategy and the fiscal management

Suggested Citation

  • Elena Lucia Croitoru & Stela Aurelia Toader & Oprea Silvia & Cristina Pletescu, 2015. "The Impact Of Fiscal Depreciation Over The Economic And Fiscal Performance Of The Company," Romanian Economic Business Review, Romanian-American University, vol. 10(2), pages 119-129, June.
    • Handle: RePEc:rau:journl:v:10:y:2015:i:2:p:119-129
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/SU15/REBE-SU15-A10.pdf
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    Cited by:

    1. Thayla Sara Soares Stivari Reijers & Gustavo Lineu Sartorello & Oscar Alejandro Ojeda-Rojas & Camila Raineri & Marcos Nogueira & Rodolfo Silva & Thiago Barros Brito & Alda Lucia Gomes Monteiro & Augus, 2019. "Economic Assessment of the Productive Parameters in Meat Sheep Production Using Discrete Event and Agent-Based Simulation," Journal of Agricultural Studies, Macrothink Institute, vol. 7(3), pages 49-69, September.

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