National and International Methods of Fixed Assets Depreciation

Silvia Samara Ph. D Student
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Silvia Samara Ph. D Student: “Valahia” University Faculty of Economics Târgoviste, Romania

Annals of University of Craiova - Economic Sciences Series, 2010, vol. 2, issue 38, 6

Abstract: Depreciation is an extremely debated subject in the assets accounting area. Numerous articles were written on the subject and very different accounting solutions have been chosen from one country to another. Depreciation reflects best, the rate of consumption of economic benefits attached to the asset, knowing that, mainly, by using it, the asset is consumed. Thus, it is considered that depreciation reflects the consumption of future economic benefits attached to an asset, as consequence of its use and as a result of physical or moral wear; the way of determining it is the incidence resultant of specific parameters such as the economic life, the salvage value, the chosen depreciation method etc.

Keywords: depreciation; depreciable value; depreciable assets; depreciation methods; impairment; IAS 16. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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