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：2016
卷号：1
期号：44
页码：1-12
语种：English
出版社：Universitaria Craiova
摘要：Often,both in literature and practice in economics,it is found that a number of terms related to the amortization process,such as wear,depreciation,physical lifetime,economic lifetime,useful lifetime,normal operation lifetime are used a manner that distorts their content and,therefore,affect the quality of information provided through them.In this article we intend to give opinion to contribute to clarifying the meaning of the terms mentioned,including the relationships between them,in order to provide a more rigorous conceptual base regarding the professional reasoning applicable to amortization.Given that this topic is a focal point of the spheres of interest of several categories of specialists,we will expose our work by comparing the national tax accounting regulations and,international accounting standards and international valuation standards.
