Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii

Abstract

Previously was specified that the concept of depreciation accounting is different loyal to the concept of depreciation valuation discipline. Grant defines “depreciation of evaluation” as a “difference in value of an oldest existing property and a new hypothetical property, taken as a standard of comparison”. He goes on explaining that “the impairment evaluation should quantify a inferiority of the value”. Those three types or recognized causes, traditionally of depreciation, are physical wear, functional depreciation and economic depreciation.