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2015•RePEc: Research Papers in EconomicsRequires access

CONSIDERATIONS REGARDING RECOGNIZING AND EVALUATING LOSSES FROM DEPRECIATION OF FIXED ASSETS

Alice Ţînţă

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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.

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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.

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Available 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.

Key concepts: Fixed asset, Depreciation (economics), Book value, Business, Weighted average return on assets, Consumption of fixed capital, Value (mathematics), Return on assets

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