Amortizarea mijloacelor fixe și impactul acesteia asupra rezultatelor financiare

Abstract

Fixed assets are vital to the strategic, financial, and operational domains of enterprises, especially within the dynamic economic environment of the Republic of Moldova. These assets represent a substantial portion of a company's investments, directly influencing economic performance and competitiveness. Depreciation, which systematically allocates the cost of fixed assets over their useful life, is integral to their management. This article examines the dual nature of depreciation, addressing its role in both accounting and fiscal contexts. It highlights the flexibility of accounting methods, tailored to economic benefits and policy compliance, versus the strict regulations governing fiscal depreciation, aimed at accurately determining taxable income. Through comparative analysis, the study explores linear, diminishing balance, and units of production methods, focusing on their application and tax implications. The findings underscore the necessity of harmonizing Moldova's fiscal legislation with accounting standards to enhance compliance, optimize tax deductions, and support strategic resource management. Proper selection of depreciation methods ensures accurate financial reporting and alignment with an entity's economic goals. CZU: 657.421.1:658.15(478); JEL: M41