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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Main Author:	NICOLETA CRISTINA MATEI
Format:	Article
Language:	English
Published:	Nicolae Titulescu University 2019-12-01
Series:	Global Economic Observer
Subjects:	accounting information users of accounting information reversible depreciation of the intangible assets the result of the financial year taxable result
Online Access:	http://www.globeco.ro/wp-content/uploads/vol/split/vol_7_no_2/geo_2019_vol7_no2_art_009.pdf

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spelling	doaj-d8a3e50a3d714d88afeb0187e40097fd2020-11-25T01:06:05ZengNicolae Titulescu UniversityGlobal Economic Observer2343-97422343-97502019-12-01727480Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting InformationNICOLETA CRISTINA MATEI0PhD Lecturer, Department of Economic Sciences „Nicolae Titulescu” UniversityIn 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 annual financial statements. Also, the need to recognize the adjustments for the depreciation of tangible fixed assets is highlighted by analyzing, from the accounting and fiscal perspective, the impact on the indicators in the balance sheet and the profit and loss account. The importance of the accounting information regarding the adjustments for the depreciation of the tangible fixed assets in the management, investment and lending decisions, is a topic of this work.http://www.globeco.ro/wp-content/uploads/vol/split/vol_7_no_2/geo_2019_vol7_no2_art_009.pdfaccounting informationusers of accounting informationreversible depreciation of the intangible assetsthe result of the financial yeartaxable result
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	NICOLETA CRISTINA MATEI
spellingShingle	NICOLETA CRISTINA MATEI Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information Global Economic Observer accounting information users of accounting information reversible depreciation of the intangible assets the result of the financial year taxable result
author_facet	NICOLETA CRISTINA MATEI
author_sort	NICOLETA CRISTINA MATEI
title	Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
title_short	Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
title_full	Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
title_fullStr	Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
title_full_unstemmed	Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information
title_sort	reversible depreciation of property, plant and equipment - tax implications vs. ensuring the quality of the accounting information
publisher	Nicolae Titulescu University
series	Global Economic Observer
issn	2343-9742 2343-9750
publishDate	2019-12-01
description	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 annual financial statements. Also, the need to recognize the adjustments for the depreciation of tangible fixed assets is highlighted by analyzing, from the accounting and fiscal perspective, the impact on the indicators in the balance sheet and the profit and loss account. The importance of the accounting information regarding the adjustments for the depreciation of the tangible fixed assets in the management, investment and lending decisions, is a topic of this work.
topic	accounting information users of accounting information reversible depreciation of the intangible assets the result of the financial year taxable result
url	http://www.globeco.ro/wp-content/uploads/vol/split/vol_7_no_2/geo_2019_vol7_no2_art_009.pdf
work_keys_str_mv	AT nicoletacristinamatei reversibledepreciationofpropertyplantandequipmenttaximplicationsvsensuringthequalityoftheaccountinginformation
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Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information

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