期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：In writing this article I have started from the importance that tangible assets have in conducting the activity of economic entities. Thus,I have tried to make a brief analysis of the aspects related their depreciation,as well as of the main depreciation methods. I have also presented the fiscal implications of either of the depreciation methods analysed.
