from Indonesian accounting standards on inventory, fixed assets and depreciation. Analysis reveals a moderate level of 69 …

the impact of the standard on the hotel industry where previously hotel companies were able to avoid charging depreciation …

depreciation will either not provide the same incentives or be very costly. …

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. …

Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations … generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated … with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the …