METHODS, TECHNIQUES AND PRACTICE OF CREATIVE ACCOUNTING FOR DEPRECIATION
Titel:
METHODS, TECHNIQUES AND PRACTICE OF CREATIVE ACCOUNTING FOR DEPRECIATION
Auteur:
L. CERNUŞCA
Verschenen in:
Lucrări stiinţifice. Management agricol
Paginering:
Jaargang XI (2009) nr. 3 pagina's 87-94
Jaar:
2009
Inhoud:
The depreciation policies defined by a company influences its performance. To exercise this influence, a special attention should be given to variables involved in determine the depreciation, like the following: duration, disposal value, depreciation method. IAS 16 recommends that the duration should be reviewed on a regular basis underlining the fact that it reflects current reality. For example, duration can be extended throughout the company’s policy of repair, improvement, maintenance, bringing more performance than originally estimated, but decreased as well as a consequence of technical progress or change in market structure. Changing the duration represents a change of accounting evaluation. This sort of evaluation will be accounted according to IAS 8.
Uitgever:
Universitatea de Ştiinţe Agricole şi Medicină Veterinară a Banatului Timişoara (provided by DOAJ)
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