Corporal immobilization reassessment accountancy and tax alternatives

Authors

  • Steliana Busuioceanu Transilvania University of Brasov, Romania

Keywords:

current cost, reassessment, accounting alternatives, tax alternative, adjustments, corporal immobilizations

Abstract

The economic phenomena and processes like market evolution, inflation, and globalization have also triggered in accountancy the evolution from historical cost system to current cost. The corporal immobilization reassessment at the level of current cost must represent the real motivation to contribute to a truthful image of the patrimony and not a method of depreciating tax costs of economic operators.

Author Biography

Steliana Busuioceanu , Transilvania University of Brasov, Romania

Dept. of Economic Sciences and Business Administration

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Published

2013-02-01

Issue

Vol. 5(54) No. 1 (2012)

Section

FINANCE AND ACCOUNTANCY

License

Copyright (c) 2012 Bulletin of the Transilvania University of Brasov. Series V: Economic Sciences

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.