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Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Historical aspects of depreciation and impairment of assets have been the subject of a number of scientific studies. A lot of works have been considering this issue from the time of the Roman architect Marcus Vitruvius Pollio. But, unfortunately, the practice of depreciation and impairment of assets in the Medieval Europe during the period of 12th-15th centuries were insufficiently investigated, which, according to the authors, is quite unfair. It was during the formation of double-entrydoi:10.2991/icaat-16.2016.10 fatcat:gtqcnpnv5baexdazpedlptydra