Deprecierea stocurilor: aspecte contabile și fiscale

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