Abstract:
Although significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential for effective inventory management and compliance with legislation. This article explains how to account for established impairments, what the tax implications are and how to improve the accounting treatment. CZU: 657.372.3(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.74
Description:
LAVRIC, Marius. Deprecierea stocurilor: aspecte contabile și fiscale = Depreciation of Inventories: Accounting and tax Aspects. Coord. șt. Angela POPOVICI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 295-297. ISBN 978-9975-167-63-5 (PDF).
