Electronic services
Semnătura aplicată pe documentele primare și dările de seamă fiscale. Cadrul normativ pentru utilizarea semnăturilor electronice și a documentelor electronice
Documentarea faptelor economice și semnarea documentelor primare Legea contabilităţii și raportării financiare nr. 287 din 15.12.2017 (Legea nr. 287/2017) definește documentul primar ca fiind o confirmare documentară care justifică producerea faptelor economice sau care acordă dreptul de a le efectua (produce), certifică producerea unui eveniment. În această ordine de idei, evidențiem că, ciclul contabil al unei entități cuprinde: documentarea faptelor economice; recunoaşterea şi evaluarea elementelor cont...
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The date of publishing:
07 June /2024 08:00
Catalogul tematic
Servicii electronice | Noutăți fiscale
Tags:
format electronic | dare de seama fiscala | documente primare | Semnătura electronică
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