TULVINSCHI, Mihaela - In: Theoretical and Applied Economics XVIII(2012) (2012) 7(572), pp. 53-64
The effects of amortization on the presentation of the financial statements are quite noticeable when calculating the … profit before tax as well as for its recognition in the balance sheet. Accounting amortization changes the value of the fixed … assets itemized in the assets column, while the related expense changes the profit and loss account. Tax amortization does …