Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the depre...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Bacău
2010-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/68 |