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.
Description:
FRUNZE, Rodica. Conceptul de depreciere în evaluare și tipurile sau cauzele deprecierii. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 231-234. ISBN 978-9975-75-710-2.
