The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European Area, A Parallel with the Reality Encountered within the Romanian Area.

This paper sets out to further pursue a previous research which focused on testing the mathematical model regarding the recovery term’s contribution to the identification of the value losses from using the fixed assets in the Romanian accounting area. We will treat here the realities encountered in the implementation of the mathematical model recovery term of the economic asset within the European area. There have also been covered the existent differences between the techniques and tools employed in the two areas, the Romanian and the European one, with regard to the testing of the suggested mathematical model.