In the present paper, the results from research on the influence of criteria (factors) such as depreciation method, materiality threshold, and inflation rate on the selection of depreciation policy are shown. The re...In the present paper, the results from research on the influence of criteria (factors) such as depreciation method, materiality threshold, and inflation rate on the selection of depreciation policy are shown. The research has been carried out with the help of specifically devised simulation models. The simulation is realized in accounting for the unevenness of money in time and the profitability of the company, the tax rates for corporate tax, and the inflation rate. The models have been devised after analyzing methodology issues, related to depreciation policy and investigating current practices in its implementation in specific agricultural companies in present-day Bulgaria. It has been determined that there is a clear-cut relation between the profitability of the companies and the materiality threshold and depreciation method chosen. The main conclusion is that when the companies develop their depreciation policy, at ceteris paribus they should select higher materiality thresholds and diminishing balance depreciation methods due to the inequality of money in time, the acceleration of obsolescence, and the inflation processes.展开更多
Deputy Minister Yaneva of Economy and Energy,the Republic of Bul- garia,a nice lady with outstanding talents,headed a delegation of Bulgaria to visit China in late June,for the participation at the 13th Bulgarian-Chi-...Deputy Minister Yaneva of Economy and Energy,the Republic of Bul- garia,a nice lady with outstanding talents,headed a delegation of Bulgaria to visit China in late June,for the participation at the 13th Bulgarian-Chi- nese Intergovernmental Commission for Economic,Trade,Scientific and Technical Cooperation.As an important instrument,the Joint Commission played a significant role in promoting the overall development of the bilat- eral economic relations. China's Foreign Trade interviewed Deputy Minister Yaneva and she gave very constructive suggestions on promoting the bilateral economic and trade cooperation between the two countries,especially in the area of energy cooperation.The following is a written interview with Deputy Min- ister Yaneva.展开更多
文摘In the present paper, the results from research on the influence of criteria (factors) such as depreciation method, materiality threshold, and inflation rate on the selection of depreciation policy are shown. The research has been carried out with the help of specifically devised simulation models. The simulation is realized in accounting for the unevenness of money in time and the profitability of the company, the tax rates for corporate tax, and the inflation rate. The models have been devised after analyzing methodology issues, related to depreciation policy and investigating current practices in its implementation in specific agricultural companies in present-day Bulgaria. It has been determined that there is a clear-cut relation between the profitability of the companies and the materiality threshold and depreciation method chosen. The main conclusion is that when the companies develop their depreciation policy, at ceteris paribus they should select higher materiality thresholds and diminishing balance depreciation methods due to the inequality of money in time, the acceleration of obsolescence, and the inflation processes.
文摘Deputy Minister Yaneva of Economy and Energy,the Republic of Bul- garia,a nice lady with outstanding talents,headed a delegation of Bulgaria to visit China in late June,for the participation at the 13th Bulgarian-Chi- nese Intergovernmental Commission for Economic,Trade,Scientific and Technical Cooperation.As an important instrument,the Joint Commission played a significant role in promoting the overall development of the bilat- eral economic relations. China's Foreign Trade interviewed Deputy Minister Yaneva and she gave very constructive suggestions on promoting the bilateral economic and trade cooperation between the two countries,especially in the area of energy cooperation.The following is a written interview with Deputy Min- ister Yaneva.