THE IMPACT OF FISCAL DEPRECIATION OVER THE ECONOMIC AND FISCAL PERFORMANCE OF THE COMPANY

Elena Lucia Croitoru (), Stela Aurelia Toader (), Oprea Silvia () and Cristina Pletescu ()
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Elena Lucia Croitoru: Romanian American University
Stela Aurelia Toader: Romanian American University
Oprea Silvia: Romanian American University
Cristina Pletescu: Romanian American University

Romanian Economic Business Review, 2015, vol. 10, issue 2, 119-129

Abstract: Depreciation, together with net result, define self-financing capacity of the company and any movement at the depreciation generates inverse effects on profit tax. For this reason, the system of evaluation and depreciation of fixed assets should be coordinated with maintaining the capital. In the case of depreciation, accounting policy may concern choosing one of the methods of depreciation, for example linear depreciation, accelerated or diminishing. The choice of a method of depreciation involves an accountable option. Article presents a comparative approach of the methods of depreciation and its implications on the economic and fiscal performance of the company, but it all depends on the business objectives, the strategy and the fiscal management

Keywords: depreciation; fiscal; performance; profit (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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