CONSIDERATIONS REGARDING RECOGNIZING AND EVALUATING LOSSES FROM DEPRECIATION OF FIXED ASSETS

Alice Țînță ()
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Alice Țînță: Romanian-American University

Journal of Information Systems & Operations Management, 2015, vol. 9, issue 2, 449-459

Abstract: Fixed assets are subject to declines in certain periods when the carrying amount of the inventory value is settled to a lower value provided by accounting. Impairment of intangible assets, tangible assets, tangible assets in progress and of financial ones, is established on financial expenses, at the end of a financial year when doing inventory and it increases, decreases or is cancelled in the next financial year.

Date: 2015
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