In the present article there are examined the cases that determine the temporary differences connected nith the depreciation of fixed assets for accounting and fiscal purposes. Due to the fact that during the life period ...

This article examines the accounting and tax treatment of depreciation of fixed assets. As both the accounting system and the tax system have undergone numerous changes and updates made in both accounting and tax legislation ...

Amortizarea este un element importantdin ciclul de viață al unei imobilizări corporaleamortizabile. Amortizarea reprezintă echivalentulvaloric al degradării acestor imobilizări, carezultat al exploatării lor, al factorilor ...