Considerations on the criteria, parameters and tax implications of depreciation
The literature presents several methods of depreciation. In Romania, not all depreciation methods are recommended by existing legislation. In this paper we propose to address through the income tax three methods of depreciation of assets, which are recommended by our country's legislation, and...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2012-01-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2012/p1/3.%20Dorel%20Mates,%20Ionel%20Bostan,%20Veronica%20Grosu,%20Virag%20Nicolae%20Paul%20-%20CONSIDERATIONS%20ON%20THE%20CRITERIA.pdf |