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11 December /2025 07:43

Oleg Lupașco

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05 December /2025 07:39

Diana Rusu

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02 December /2025 07:46

Vladislav Budarețchi

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18 November /2025 07:46

Marina Ionesii

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12 November /2025 07:50

Diana Rusu

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Amortizarea accelerată a mijloacelor fixe: studiu de caz

iconAmortizarea accelerată a mijloacelor fixe: studiu de caz

Cum urmează a fi calculată amortizarea accelerată pentru primul an de utilizare a mijlocului fix? Suma amortizării calculate se va permite la deducere doar în perioada fiscală 2024 sau deducerea amortizării accelerate se răsfrânge și asupra perioadei fiscale 2025? Cum urmează a fi calculată amortizarea pentru următorii ani de utilizare?

10 October /2025 07:42

Iulia Petrea

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Recunoașterea și evaluarea diferențelor de sumă în cazul achiziției bunului imobil

iconRecunoașterea și evaluarea diferențelor de sumă în cazul achiziției bunului imobil

În practică apar întrebări referitor la evaluarea și recunoașterea diferențelor de sumă în cazul achiziției activelor imobilizate. În prezentul articol va fi analizat un exemplu de achiziție a bunului imobil și de recunoaștere a diferențelor de sumă aferente, preluat din practică.

12 August /2025 07:57

Valentina Panuș

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