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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Nicolae Titulescu University
2019-12-01
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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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1725191599969796096 |