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The impact of long-lived non-financial assets depreciation/amortization method on financial statements

Non-financial long-lived assets are ones ensuring company’s basic business operations, with expected useful time more than one accounting period, and generating profit. Assets often requiring significant investments constitute also considerable part of companies’ total assets in its statements of f...

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Autor principal: Ieva Kozlovska
Formato: Artigo
Idioma:Inglês
Publicado em: Nicolaus Copernicus University in Toruń 2015-12-01
coleção:Copernican Journal of Finance & Accounting
Assuntos:
non-financial long-lived assets
depreciation method
amortization method
accounting policy
financial statements
Acesso em linha:https://apcz.umk.pl/CJFA/article/view/8198
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