THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES
Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, acc...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universităţii "Constantin Brâncoveanu"
2013-01-01
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| Series: | Strategii Manageriale |
| Subjects: | |
| Online Access: | http://www.strategiimanageriale.ro/images/images_site/articole/article_938a808db156fd584de1995aee8c0cb2.pdf |