Finance English
Analysis

O que e Despesa de Depreciação?

Despesa de Depreciação 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 “Despesa de Depreciação” Used in Practice?

A despesa de depreciação é calculada anualmente para ativos imobilizados com base no método linear ou outros aceitos.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Despesa de Depreciação?

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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