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ACCOUNTING DEPRECIATION VERSUS FISCAL DEPRECIATION
by
Pavel, Codruta Daniela
in
Accounting
/ Amortization
/ Corporate profits
/ Deferred income
/ Deferred income taxes
/ Depreciation
/ Economic life
/ Fixed assets
/ Methods
/ Prices
/ Useful life
2019
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ACCOUNTING DEPRECIATION VERSUS FISCAL DEPRECIATION
by
Pavel, Codruta Daniela
in
Accounting
/ Amortization
/ Corporate profits
/ Deferred income
/ Deferred income taxes
/ Depreciation
/ Economic life
/ Fixed assets
/ Methods
/ Prices
/ Useful life
2019
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Journal Article
ACCOUNTING DEPRECIATION VERSUS FISCAL DEPRECIATION
2019
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Overview
In the days of today's economy, we can say that a company is performing well when it produces finished products or provides high-quality services at an affordable price. For any company, the purchase of fixed assets that meet the above requirements is an effort. The calculation and reflection of depreciation is an important activity because it helps to determine the cost of production obtained. The present article provides a brief presentation of the concepts of accounting depreciation and fiscal depreciation as well as the differences between them.
Publisher
Dimitrie Cantemir Christian University, Faculty of Management in Tourism and Commerce Tourism
Subject
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