Practical accounting
Unele aspecte aferente cheltuielilor suportate pentru reparația mijloacelor fixe
Cum se va reflecta în evidența contabilă reparația curentă pentru mijlocul fix care funcționează și valoarea contabilă este zero? Se vor capitaliza oare cheltuielile de reparație a mijlocului fix, efectuate cu scopul de a prelungi durata de funcționare și majorării beneficiilor economice? Întâi de toate, este necesar de menționat că potrivit pct. 20 din Regulamentul privind evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale, aprobat prin Hotărârea Guvernului nr. 704/2019, atribui...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 May /2024 08:00
Catalogul tematic
Noutăți fiscale | Contabilitate
Tags:
cheltuieli | mijloace fixe | aspecte fiscale
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