Convergențe și divergențe privind amortizarea mijloacelor fixe în contabilitate și fiscalitate

Abstract

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 in order to unify these two independent sciences, however, some of divergences persists that prevent the subsequent uniqueness of determining the final financial result. The research focuses on the harmonization of accounting and tax aspects in the process of determining the depreciation of fixed assets. That is why, according to the Regulation and calculation of the depreciation of fixed assets for tax purposes, there are mentioned the facilities that allow them to result the depreciation of fixed assets for tax purposes, which hence ensure the transparency and predictability of depreciation expenses. Also, the application of the given regulation, allows to eliminate the discrepancies between the depreciation expenses reflected in accounting and also allowed for deduction for tax purposes. JEL: M41, H32