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Accounting and Tax Treatment of the Fixed Assets


Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description

The present book proposes the analysis of the accounting and tax treatment foreseen by the accounting regulations, according to the European directives, and to the procedures of evaluation and re-evaluation of the tangible assets. The re-evaluation of the assets is a solution to reduce the effects of inflation in terms of accounting information, but it has significant accounting and tax implications in Romania. All these refer to the recognition or the re-evaluation of depreciable fixed assets for tax purposes with implications on profit tax and building tax. The evaluation and re-evaluation of the property elements is an important problem both for the accounting and for the tax and implicitly regarding their role in the enterprise management and also in terms of the accuracy of the information obtained through the annual financial statements.The International Accounting Standards are without a doubt the result of the globalization process. Demonstrating this affirmation is based on the role of the globalization in the contemporary society and the role of accounting should be carefully reconsidered in the light of the international accounting harmonization.

Product Specifications
SKU :COC67596
AuthorDaniela Cretu
Number of Pages124
Publishing Year2013-11-15T00:00:00.000
Edition1 st
Book TypeTaxation & duties law
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-08 00:00:00