Finance English
Analysis

Was ist Abschreibungsaufwand?

Abschreibungsaufwand The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “Abschreibungsaufwand” Used in Practice?

Abschreibungsaufwand wird jährlich für Sachanlagen nach der linearen oder anderen anerkannten Methoden berechnet.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Abschreibungsaufwand?

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

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