MAN, Mariana; DIMA, Ioan Constantin; MINEA, Valentina - In: Internal Auditing and Risk Management 30 (2011) 2(22), pp. 32-48
A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a value equivalent of the irreversible deterioration of an asset as a result of its functioning, of the effects of natural factors, of technical...
