Qu'est-ce que Dotation aux Amortissements ?
Dotation aux Amortissements 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 “Dotation aux Amortissements” Used in Practice?
La dotation aux amortissements est calculée chaque année pour les immobilisations corporelles selon la méthode linéaire ou d’autres méthodes acceptées.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Dotation aux Amortissements ?
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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