Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1488 130 |
Ultima descărcare din IBN: 2024-04-09 15:00 |
Căutarea după subiecte similare conform CZU |
657.41/45 (6) |
Contabilitate (938) |
SM ISO690:2012 GUŢAN, Viorica, TUHARI, Tudor. Accounting and tax depreciation of fixed assets: methodological problems and ways to solve them. In: Journal of Research on Trade, Management and Economic Development, 2014, nr. 1, pp. 77-83. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 1 / 2014 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 657.41/45 | ||||||
Pag. 77-83 | ||||||
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Rezumat | ||||||
This paper aims to identify difficulties when calculating the depreciation of fixed assets for tax purposes. Therefore, it is necessary to simplify this contradictory and difficult sector of accounting. In this respect, the author examines the causes of differences between tax and accounting depreciation and recommends solutions for improvement. Particularly, these regard the following measures: 1) establishing a single method for determining the amortization of fixed assets for financial and tax purposes; 2) recognizing a single input and amortization value of fixed assets in accounting and taxation;
3) calculation of amortization of fixed assets for tax purposes in the first year of operation depending on the date of their entry into service; 4) elimination of tax rules on the calculation of the value basis related to the category of fixed assets at the end of the reporting period by canceling them. The following methods were used for research: observation, comparison, selection, classification, analyses,
and summary. The recommendations made by the author, allow changes to the tax code and respectively in this sector of
accounting. |
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Cuvinte-cheie accounting depreciation, tax depreciation, linear depreciation, accelerated depreciation, diminishing balance method. |
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