Practical accounting
Aspecte aplicative în determinarea pragului de semnificație conform noilor reglementări contabile
În revista Monitorul Fiscal nr. 11/2014 au fost expuse conceptele generale privind noțiunea de semnificație în fundamentarea raționamentului profesional contabil. În practica contabilă nu prea s-a utilizat termenul de semnificație prin prisma prevederilor contabile, astfel poate fi dificil de stabilit, de exemplu, în mărime absolută (în sumă fixă) sau mărime relativă (cote procentuale) de la mărimea elementului sau a grupei de elemente; dacă în procent, atunci care mărimea ce se consideră semnificativă sau nesemnificativă 1%, 2,5%, 10% etc., precum și cum te...
Monitorul fiscal FISC.md Nr.28 2015
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 November /2015 13:30
Domeniu:
Contabilitate
Tags:
reglementari | Contabilitate | practica | politica contabila
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