文章基本信息

标题：THE CORPORAL IMMOBILIZED ASSETS FROM ACCOUNTING AND FISCALITY POINT OF VIEW
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作者：Sorin-Sandu VÎNĂTORU ; Sorinel DOMNIŞORU ; Daniela GIURESCU 等
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：5
页码：2473-2479
语种：English
出版社：Universitaria Craiova
摘要：In this article we have tried to synthetically present the different acceptances which can be found in specialty literature regarding the amortization of corporal immobilized assets,underlining the important aspects regarding this almost invariable process encountered in the activity of every organization,because of corporal immobilizations utilization and possession.Inevitably,we have presented also some important aspects,which appear to private amortization level by fiscal standards,taking in consideration the way of affecting the entity’s result.
关键词：accounting amortization;payment;fiscal amortization.