Publication: Aspecte privind delimitarea relaţiei amortizare – depreciere – reevaluare
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Tipografia "CRIO"
Abstract
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COTOROS, Inga. Aspecte privind delimitarea relaţiei amortizare – depreciere – reevaluare. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 122-124. ISBN 978-9975-4242-7-1.
This article discusses the fact that amortization - depreciation - reevaluation relationship is used to adjust the value of assets, either directly or indirectly. Its components must be treated fairly, because they have specific causes and implications in both the examination of accounts and calculation of various indicators of financial assets.
This article discusses the fact that amortization - depreciation - reevaluation relationship is used to adjust the value of assets, either directly or indirectly. Its components must be treated fairly, because they have specific causes and implications in both the examination of accounts and calculation of various indicators of financial assets.
Keywords
amortizarea faţă de deprecierea de valoare, reevaluarea faţă de deprecierea de valoare, deprecierea activelor