Approaches Related to Tangible Assets Depreciation

In writing this article I have started from the importance that tangible assets have in conducting the activity of economic entities. Thus, I have tried to make a brief analysis of the aspects related their depreciation, as well as of the main depreciation methods. I have also presented the fiscal implications of either of the depreciation methods analysed.

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Year of publication:	2014
Authors:	Florin-Constantin, Dima ; Corina-Maria, Ducu
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XIV.2014, 1, p. 593-596
Publisher:	Facultatea de Ştiinţe Economice
Subject:	depreciation \| depreciated value \| residual value \| lifespan \| depreciation methods

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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