Practical accounting
Aplicarea deprecierii activelor conform noilor prevederi contabile
În condițiile actuale de aplicare obligatorie a Standardelor Naționale de Contabilitate, începînd cu 1 ianuarie 2015, problematica testului la depreciere şi a evaluării obține o semnificație fundamentală în cadrul etapei de tranziție la noile standarde. Testul de depreciere are o importanță crucială pentru calitatea situațiilor financiare, luînd în considerare domeniile strategice de raportare financiară, care se intersectează cu testarea anuală a imobilizărilor corporale sau altor active. O abordare complexă a acestei etape din cadrul procesului de tranziți...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 June /2015 14:23
Domeniu:
Contabilitate
Tags:
deprecierea activelor | prevederi | Contabilitate | standartele de contabilitate
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