Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale

Abstract

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 of fixed assets the depreciation amount for both purposes remains the same, there have been given arguments for facilitating some fiscal rules order to mahe them closer to accounting ones or to use the accounting rules proper.