Home  Journals  Economic Analysis: Theory and Practice  47(254) - 2011 December

Shortages, loss of damage and impairment of assets and their financial and economic implication

Available online: 9 December 2011

Subject Heading: ANALYSIS OF FINANCIAL - ECONOMIC ACTIVITY

JEL Classification: 

In the economic life of the organization changes in volume of assets may occur as a result of targeted economic operations (facts-action), and due to the combination of circumstances (facts-event). In the article the causes and investigation of possible cases to reduce the cost of assets as a result of facts events are classified and specified the distinction between «impairment», «impairment», «short» and «loss from corruption».

Keywords: lack of loss, damage, depreciation, revaluation, asset

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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