Depreciation charge and ESFS: Difference between pages

Latest revision as of 17:31, 24 June 2022

European System of Financial Supervision.

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-''Financial reporting - tangible fixed assets.''
+European System of Financial Supervision.
-Accounting depreciation spreads the cost of a long-term tangible asset over its total life.
-The accounting ''charge for depreciation'' reflects:
+==See also==
-* the estimated periodic cost to a business
+* [[European Central Bank]]  (ECB)
-* of a physical capital asset
+* [[European Banking Authority]]  (EBA)
-* spread over its estimated useful economic life.
+* [[European System of Financial Supervision]]
-Also known as ''depreciation expense.''
-== See also ==
-* [[Accruals accounting]]
-* [[Accumulated depreciation]]
-* [[Amortisation]]
-* [[Appreciation]]
-* [[Assets]]
-* [[Capital allowances]]
-* [[Capitalisation]]
-* [[Cost]]
-* [[Depreciation]]
-* [[EBITDA]]
-* [[Net book value]]
-* [[Property, plant and equipment]]
-* [[Provision for depreciation]]
-* [[Reducing balance]]
-* [[Straight line]]
-* [[Sum of the digits]]
-* [[Tangible asset]]
-* [[Tax depreciation]]
-* [[Writing down allowance]]
 [[Category:Accounting,_tax_and_regulation]]
 [[Category:The_business_context]]
-[[Category:Corporate_finance]]
+[[Category:Identify_and_assess_risks]]
-[[Category:Investment]]
+[[Category:Manage_risks]]
+[[Category:Financial_products_and_markets]]