Economics at your fingertips  

Reversible Depreciation of Property, Plant and Equipment - Tax Implications vs. Ensuring the Quality of the Accounting Information

Nicoleta Cristina Matei ()
Additional contact information
Nicoleta Cristina Matei: Department of Economic Sciences „Nicolae Titulescu” University

Global Economic Observer, 2019, vol. 7, issue 2, 74-80

Abstract: 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.

Keywords: accounting information; users of accounting information; reversible depreciation of the intangible assets; the result of the financial year; taxable result (search for similar items in EconPapers)
Date: 2019-12
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) ... vol7_no2_art_009.pdf First version, 2019 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Global Economic Observer is currently edited by Serghei Margulescu and Simona Moagar-Poladian

More articles in Global Economic Observer from "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences Contact information at EDIRC., Institute for World Economy of the Romanian Academy
Bibliographic data for series maintained by Stefan Ciucu ().

Page updated 2020-01-11
Handle: RePEc:ntu:ntugeo:vol7-iss2-19-074