The amortization of fixed assets in terms of deferred taxes
The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed assets itemized in the assets column, while the related...
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| Format: | Article |
| Language: | English |
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General Association of Economists from Romania
2012-07-01
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| Series: | Theoretical and Applied Economics |
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| Online Access: |
http://store.ectap.ro/articole/750.pdf
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