German SMEs by A. Szczesny and V. Valentincic.

Woo, A., Joh, K. & Yu, C-Y. (2020). Who believes and why the believe: individual perception of public housing and housing price depreciation (PDF attached.). The discussion for the week focuses on the methods of accounting for depreciation, impairment, and disposal of property, plant, and equipment. The discussion will be based on the article, Asset write-offs in private firms – The case of German SMEs by A. Szczesny and V. Valentincic. After reading the article, pick a point for your discussion about asset write-offs in private firms and state whether you agree or disagree with the authors’ perspective. Provide supports for your argument.