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...

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Bibliographic Details
Main Authors: Danciu Radu, Deac Marius
Format: Article
Language:deu
Published: University of Oradea 2011-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2011/n2/069.pdf