Dynamic Tax Depreciation Strategies [PDF]
The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after ...
De Waegenaere, A.M.B., Wielhouwer, J.L.
core +12 more sources
ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION [PDF]
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets.
Danciu Radu, Deac Marius
doaj +2 more sources
Development and Trends of Depreciation Policy in Slovak Republic [PDF]
Research background: Depreciation as such represents a significant component of business costs. It is known that in the current legislation in the Slovak Republic there was no depreciation in the depreciation group with a depreciation period of 2 years ...
Poliakova Adela
doaj +1 more source
Study on setting up a beekeeping farm and on valorisation of the products obtained – sustainable business in the rural area of Gorj County [PDF]
. The beekeeping farm is a farm for breeding bees carried out in order to obtain apiculture products (honey, pollen, propolis, wax, royal jelly and bee venom). The bee harvesting is regulated in Romania by the Law on beekeeping No. 383/2013 and it is a
Emil-Cătălin Șchiopu +2 more
doaj +1 more source
Depreciation accounting policy: Content and approaches to its development
Many theoreticians identify the preferred (as they see it) interpretation of depreciation with the term “depreciation policy”. Therefore, the wording of the latter depends on the preferred approach to its development. There is a need to work out a single
Yulia Gennadievna Murashova +1 more
doaj +1 more source
Investigation and Prioritization of the Parameters Involved in Water Distribution, Purchase, Treatment, and Facility Maintenance Costs (A Case Study of Kermanshah Province Water and Wastewater Company) [PDF]
An important consideration in water resources management is the total cost of the water supplied to customers. The factors involved in water supply costs are divided into the four main components of water distribution; purchase, supply, and harvest ...
Sara Minaei +4 more
doaj +1 more source
Determination of Depreciation Period of Automobile Operation Through Physical Wear Coefficient
The paper touches upon a newly developed methodology for determining the automobile physical wear coefficient, taking into account some technological factors during operation that compose the rolling stock life cycle in the given operating conditions. A
Yeghiazar Vardanyan +3 more
doaj +1 more source
THE ASYMMETRIC EXCHANGE RATE PASS-THROUGH TO INFLATION IN THE SELECTED ASEAN COUNTRIES
This study explains the asymmetric Exchange Rate Pass-Through (ERPT) to inflation in Indonesia, Malaysia, and the Philippines, which adopted the floating exchange rate after the 1998 financial crisis.
Agus Widarjono +4 more
doaj +1 more source
The subject of the study is the expansion multiplier as a quantitative characteristic of the depreciation expansive effect in models of the extended reproduction of fixed assets.
L. A. Antonov
doaj +1 more source
DEVELOPMENT OPPORTUNITIES OF POLISH FARMS
The main objective of the study is to identify and evaluate development opportunities among agricultural holdings in Poland according to agricultural types and economic size classes.
Monika Juchniewicz, Łukasz Podstawka
doaj +3 more sources

