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1. ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL — 16 January 2015
Authors: • Professor Mariana MAN, Ph.D., email: man_mariana2006@yahoo.com, Afiliation: University of Petroşani • Professor Ioan C-tin. DIMA, Ph.D., Afiliation: “Valahia” University of Târgovişte • Drd. Valentina MINEA, Afiliation: “Valahia” University of Târgovişte
Abstract: A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a vaNo 22 - June 2011 > ACCOUNTING AND FISCAL POLICIES REGARDING THE TREATMENT OF ASSETS’ DEPRECIATION – NATIONAL AND INTERNATIONAL