Research Regarding the Accounting Treatment of Tangible Assets

Author:Silviu DUȚULESCU, Ph. D.

JEL:M41, M49

DOI:

Keywords:assets, tangible assets, useful life, straight line depreciation method

Abstract:
This research aims to demonstrate, by practical arguments, the degree in which the theoretical concepts enunciated by various international bodies are applicable into the economic reality. The research aims to show the extent to which economic entities around the world choose to apply the accounting rules according to their specific activity. In this regard, the research, which targets tangible assets, was modeled after several parameters, such as average useful life, the depreciation method used, the geographical location of the company and the nature of the invested capital. \r\nThe detailed analysis, made both individually and comparatively, has led to the issue of some conclusions based on real cases, which mostly confirms previous studies conducted on similar themes.

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