Practical accounting
Politicile contabile ale entității: puncte de reper în procesul de elaborare (continuare)
(Continuare. Partea I – în nr. 5 (89), anul 2024) II. Modul de contabilizare a elementelor contabile pentru care actele normative prevăd diferite variante Active imobilizate 1. Recunoașterea mijloacelor fixe. Opțiuni: - mijloacele fixe cuprind imobilizări corporale transmise în exploatare, valoarea unitară a cărora depăşeşte plafonul valoric prevăzut de legislaţia fiscală (de exemplu, pentru anul 2024 – 12 000 lei, art. 261 al Codului fiscal ), (pct. 4 al Standardului Național de...
Monitorul fiscal FISC.md nr.6 (90) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova
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The date of publishing:
07 October /2024 08:00
Catalogul tematic
Mijloace fixe | Contabilitate
Tags:
activ de capital | SNC | mijloace fixe | politici contabile
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