Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
In this paper, the reversible depreciation of the tangible fixed assets is addressed to the companies applying the provisions of Order of the Minister of Public Finance1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated a...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University
2019-12-01
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| Series: | Global Economic Observer |
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| Online Access: | http://www.globeco.ro/wp-content/uploads/vol/split/vol_7_no_2/geo_2019_vol7_no2_art_009.pdf |