期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2018
期号：3
页码：1-8
出版社：Dunarea de Jos University of Galati
摘要：As property, plant and equipment are used, their values decrease; they wear out and
become outmoded. Expensing of the impairment of property, plant and equipment is called
depreciation. To spread depreciation expenses over periods, to assist in the calculation of
production costs, to provide auto financing, and to ensure that property, plant and
equipment are seen at a fair value on the financial statements are the functions of
depreciation. According to IAS 16, the objective of that standard is “to prescribe the
accounting treatment for property, plant and equipment so that users of the financial
statements can discern information about an entity’s investment in its property, plant and
equipment and the changes in such investment.” Depreciation methods stated in IAS 16 are
the straight-line method, the diminishing balance method and the units of production
method. In this study, a hypothetical example is developed and depreciation calculations
are made based on these depreciation methods and the results obtained are compared.
关键词：Depreciation; Depreciation
Methods; The Straight;Line
Method; The Diminishing Balance
Method; The Units of Production
Method
