Comparison of Depreciation Methods in “International Accounting Standard 16 Property, Plant and Equipment” and an Application
As property, plant and equipment are used, their values decrease; they wear out and become outmoded. Expensing of the impairment of property, plant and equipment is called depreciation. To spread depreciation expenses over periods, to assist in the calculation of production costs, to provide auto fi...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2018-12-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2018_3/Kirli.pdf |