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...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	CECCAR Business Review Jg. 4; H. 12; S. 26 - 35
Hauptverfasser:	Nicolaescu, Cristina, Bija, Monica
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	The Body of Expert and Licensed Accountants of Romania 31.12.2024
Schlagworte:	depreciation fiscal impact loss of value principle of prudence
ISSN:	1454-9263, 2668-8921
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!