Home  Journals  International Accounting  5(125) - 2009 May

Procedures of depreciation of assets in accordance with IAS 36

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

The article examines procedures applied by an organization for audit subject to depreciation of assets and also standards of reflection of losses from their depreciation. The article contains illustrated examples of determination of depreciation losses, discounting of future economic benefits from application of asset and other examples in relation to determination of depreciation losses.

Keywords: depreciation, losses, assets, accounting, statement, discounting, benefits, standards

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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