期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2008
卷号：7
页码：62-68
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：Actuarial accounting as a new evaluation basis and its associated present values or utility values are mentioned in relation to the normalization accounting of asset depreciation.For example,the American Financial Accounting Standards Board (FASB) published,in 1995,FAS 121,a standard concerning the accounting treatment of the depreciation of long-term assets,while the International Accounting Standards Board (IASB) approved IAS 36 standard "Asset Depreciation" concerning the measurement and recognition of an asset impairment,when the recoverable value of the asset is lower than its book value.The standard concerns the depreciation of tangible and intangible assets.
关键词：recoverable value;depreciation;fair value;utility value
