Financial Statements: Valuation Criteria for Tangible Assets and Depreciation
Financial Statements: Valuation Criteria for Tangible Assets and Depreciation Suspension of Depreciation – Allocation of Profits to Reserve – Method of Release of Reserve The management of tangible and intangible assets represents a crucial aspect in the preparation of the annual financial statements. The suspension of depreciation, provided for in Art. 60 co. 7-ter of…
