Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets
Open accessAbstract
Nowadays, we live in an era of increase, in which globalization and digitalization are changing our world and our perceptions.A large-scale problem in the internationalization and globalization of accounting and financial reporting is the study, analysis and application of rules and regulations regarding the recognition, measurement, revaluation of the elements of the entity's assets in a normal management cycle, stipulated by International Accounting Standards. So this article is created to provide veridical and exact information about amortization , depreciation, the difference betwixt these accounting methods and emphasize well-regarded information in International Accounting Standards. The process of distinguishing between depreciation and amortization is complex, but using comparative analysis we can conclude: the depreciation and amortization described in IAS 38 and IAS 16 are the same. However, when we talk about depreciation, we are talking about tangible assets, and when we talk about depreciation, we are talking about intangible assets; impairment described in IAS 16 and impairment described in IAS 36 are different processes.
Integrity signals
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Cites
Statistics
Claims the paper makes
0 of 26 cited sources checked · 0 supported · 0 flagged
- Findingcitation
IAS 16 prescribes separate depreciation/amortization of asset elements.
“De asemenea, standardul analizat IAS 16 ne prescrie să depreciem (amortizăm) elementele patrimoniale separat, să evaluăm credibil durata de viața a activului, să alegem metoda de deprecierea bazându-ne pe durată de viață a activului respectiv.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Findingcitation
Under IAS 38, there are assets subject to amortization and assets not subject to amortization.
“Însă analizând IAS 38, trebuie să menționăm că sunt active supuse amortizării și cele care categoric nu se supun amortizării.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Findingcitation
The list of intangible assets subject to amortization under IAS 38 includes goodwill, patents, licenses, franchises, copyright, costs of printing shares for capital increase, and organizational costs.
“În lista imobilizărilor necorporale care se supun amortizării se includ: goodwill-uri, patente, licențe, francize, drept de autor, costurile la tipărirea acțiunilor pentru majorarea capitalului social, costurile organizaționale.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Findingcitation
IAS 36 prescribes the following methods of impairment of an asset: fair value method and recoverable value method.
“Standardul IAS 36 ne prescrie următoarele metode de depreciere a unui element patrimonial: metoda valorii juste, metoda valorii recuperabile.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationreasoning
The assumption that amortization applies only to intangible assets and depreciation only to tangible assets is erroneous.
“Cineva va putea concluziona că amortizarea și deprecierea se deosebesc prin faptul că se aplică diferitor categorii de imobilizări, adică atunci când facem trimitere la procedura de amortizare, subînțelegem doar imobilizările necorporale, iar când vorbim de depreciere, ne referim doar la imobilizări corporale, însă această presupunere este eronată.”
Quote in the paperSubstantial claim
- Interpretationreasoning
An important criterion highlighting divergences between amortization and impairment is reversibility.
“Comparând conținuturile IAS 16, 38, 36, putem afirma cu certitudine că un criteriu important care scoate în evidență divergențele dintre procesele descrise este reversibilitatea.”
Quote in the paperSubstantial claim - Interpretationnone given
Impairment described in IAS 16 and impairment described in IAS 36 are different processes.
“impairment described in IAS 16 and impairment described in IAS 36 are different processes.”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Interpretationnone given
Depreciation and amortization described in IAS 38 and IAS 16 are the same.
“the depreciation and amortization described in IAS 38 and IAS 16 are the same.”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Classified as probably not a substantial claim. 15
- May combine two claims. 5
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationIAS 16 prescribes credible assessment of the useful life of the asset.
“De asemenea, standardul analizat IAS 16 ne prescrie să depreciem (amortizăm) elementele patrimoniale separat, să evaluăm credibil durata de viața a activului, să alegem metoda de deprecierea bazându-ne pe durată de viață a activului respectiv.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationIAS 38 has a structure similar to IAS 16.
“IAS 38, are o structură asemănătoare cu IAS 16, în acest standard atestăm folosirea termenului de amortizare (eng., amortization).”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationIAS 16 uses the term 'depreciation' rather than 'amortization'.
“Totuși e ironic că în IAS 16 regăsim noțiunea de depreciere și nu de amortizare.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Rests on an assumption: The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
Classified as probably not a substantial claim. May combine two claims.
FindingcitationIAS 16 defines depreciation as the systematic allocation of the depreciable amount of an asset over its useful life, and this calculation applies to both tangible and intangible assets.
“Standardul internațional de contabilitatea 16 oferă următoare explicație cu referire la noțiunea de amortizare care este: alocarea sistematică a valorii amortizabile a unui activ pe întreaga sa durată de viață, care se calculează atât în cazul imobilizărilor corporale cât și celor necorporale.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Rests on an assumption: The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationIAS 16 prescribes choosing the depreciation method based on the useful life of the asset.
“De asemenea, standardul analizat IAS 16 ne prescrie să depreciem (amortizăm) elementele patrimoniale separat, să evaluăm credibil durata de viața a activului, să alegem metoda de deprecierea bazându-ne pe durată de viață a activului respectiv.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationIAS 38 uses the term 'amortization'.
“IAS 38, are o structură asemănătoare cu IAS 16, în acest standard atestăm folosirea termenului de amortizare (eng., amortization).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Rests on an assumption: The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationUpon identifying the influence of internal and external factors that reduce the asset's value, the entity initiates the impairment procedure by applying various tests of the impaired asset.
“În cazul constatării influenței factorilor interni și externi, ce duc la micșorarea valorii elementului patrimonial, entitatea va iniția procedura deprecierii prin aplicarea diferitor teste imobilizării depreciate.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
FindingcitationIn the impairment procedure, there can be two cases: impairment and appreciation; in one period, due to factors influencing the asset, an impairment loss is recorded, and in a subsequent period, appreciation of the asset can be found due to reversal of impairment and appearance of revaluation reserves.
“Studiind aprofundat standardul IAS 36, vom observa că în cazul procedurii de depreciere, putem avea două cazuri: deprecierea și aprecierea , întrucât într-o perioada datorită factorilor ce influențează asupra activului vom înregistra pierdere din depreciere, iar în perioada ulterioară acestor evenimente vom putea constata aprecierea activului, datorată reluării deprecierii și apariției rezervelor”
Quote in the paperSubstantial claim0 of 1 sources checked- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationAs with amortization, for impairment the entity independently adopts the impairment method considering existing accounting policies and accounting principles.
“Ca și în cazul amortizării, în cazul deprecierii entitatea adoptă de sine stătător, ținând cont de politicile contabile existente la entitate, precum și de principiile contabile, metoda de depreciere a imobilizării.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
May combine two claims.
FindingreasoningAmortization cannot be a reversible process, whereas impairment is a reversible process.
“Astfel, amortizare nu poate fi un proces reversibil, pe când deprecierea este un proces reversibil.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationFor accounting records, the entity will implement one of the following methods: straight-line, units of production, declining balance.
“În scopurile ținerii evidenței contabile, entitatea va implementa una din următoarele metode: metoda liniară, metoda unităților de producție, metoda soldului degresiv.”
Quote in the paperNot a substantial claim0 of 2 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Probably not a substantial claim: may not pass S3 (load-bearing).
FindingcitationAccording to IAS 36, impairment is the reduction in value of an asset, based on its useful life and the existence of factors acting on the asset.
“Studiind IAS 36, constatăm că deprecierea este reducerea valorii elementului patrimonial, reieșind din durată lui de viața și de existența factorilor care acționează asupra activului și etc.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim.
InterpretationcitationAlthough IAS 16 uses the English word 'Depreciation', procedurally it establishes physical/moral wear of the asset by calculating amortization of the asset.
“Deci dacă se va studia aprofundat IAS 16 și se va recurge la studierea meticuloasă a punctelor 43-49 din , se va obține argumentele credibile că deși în varianta engleză se folosește cuvântul Depreciation (Deprecierea), procedural se stabilește uzură fizică/morală al activului prin recurgerea la calcul amortizării activului.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Rests on an assumption: The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
Classified as probably not a substantial claim.
InterpretationreasoningDepreciation described in IAS 16 is actually amortization.
“Deja am constatat că de fapt deprecierea descrisă în IAS 16 este amortizarea”
Quote in the paperSubstantial claim0 of 1 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
Classified as probably not a substantial claim. May combine two claims.
InterpretationcitationThere are both discrepancies and similarities between the processes described in IAS 16, IAS 38, and IAS 36.
“Dacă e să analizăm aspecte descrise în IAS 16, 38,36 varianta originală, în limba engleză atunci vom vedea că există atât discrepanțe cât și similitudini cu refere la aceste procese.”
Quote in the paperSubstantial claim0 of 3 sources checked- cites IAS 16
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 38
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- cites IAS 36
Couldn’t be matched to a paper in Crossref, so it can’t be checked.
- Rests on an assumption: The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
Probably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningUnlike amortization, the decision to impair an asset is adopted if there is certainty regarding the existence of internal and external factors contributing to a decrease in the asset's value.
“În comparație cu amortizarea, se adoptă decizia de depreciere a unui element patrimonial, dacă există certitudini cu referire la existența factorilor interni și externi, care contribuie la micșorarea valorii activului.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenAnother point of discrepancy between amortization and impairment under IAS is the accounting methodology of these processes.
“Un alt punct de discrepanță, privitor la amortizarea și deprecierea, conform IAS constituie metodologia de contabilizare a acestor procese.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningAmortization and impairment have both convergences and divergences.
“Astfel, generalizând toate aspectele analizate anterior cu privire la amortizare și deprecierea se va afirma că aceste aspecte de o importanță majora au cât convergențe, atât și divergențe.”
Quote in the paperSubstantial claim
The paper relies on this without support.
The English-language version of IAS 16, IAS 38, and IAS 36 is the original/referent version for analyzing these standards.
“Dacă e să analizăm aspecte descrise în IAS 16, 38,36 varianta originală, în limba engleză atunci vom vedea că există atât discrepanțe cât și similitudini cu refere la aceste procese.”
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
Each contradiction between two passages listed here was confirmed by an independent check.
Depreciation is assigned to two different asset categories
MinorThe abstract says depreciation concerns tangible assets, then says it concerns intangible assets, without distinguishing the two uses of the term.
“when we talk about depreciation, we are talking about tangible assets”
“when we talk about depreciation, we are talking about intangible assets”
Cites
Stratan, A. (2023) · Zenodo (CERN European Organization for Nuclear Research) · doi:10.5281/zenodo.7542959 · Cited by 12 · see citing works
Flagged first, then by citations
- Authors
- Savciuc, M.
- Affiliations
- Academy of Economic Studies of Moldova (MD)
- Corresponding author
- Savciuc, Maria
- Venue
- Culegere de lucrari stiintifice: Simpozion stiintific al tinerilor cercetatori, vol 1
- Published
- 2023-03
- Pages
- 176-180
- OpenAlex
- W4381051791
- Cited by
- 0
- References
- 1
- FWCI
- 0.00
- Type
- conference paper
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Simpozion Ştiinţific al Tinerilor Cercetători (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Keywords
- depreciation, amortization, intangible assets, tangible assets, asset impairment, asset revaluation, international accounting standards
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