ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting stand...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2011-12-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n2/069.pdf |