Accounting and Tax Treatment of Adjustments for Depreciations or Losses of Value

Throughout their existence, the assets of economic entities may suffer depreciations and in the case of financial assets, value losses may occur. While value losses of financial assets are generally of a temporary nature, for other categories of assets (goods or receivables), depreciations can be ei...

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Bibliographic Details

Published in:	CECCAR Business Review Vol. 4; no. 12; pp. 26 - 35
Main Authors:	Nicolaescu, Cristina, Bija, Monica
Format:	Journal Article
Language:	English
Published:	The Body of Expert and Licensed Accountants of Romania 31.12.2024
Subjects:	depreciation fiscal impact loss of value principle of prudence
ISSN:	1454-9263, 2668-8921
Online Access:	Get full text
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