Practical accounting
Implicaţiile fiscale aferente modificărilor contabilităţii imobilizărilor corporale potrivit noilor SNC
Tranziţia entităţilor la noile reglementări contabile, care se efectuează benevol de la 1 ianuarie 2014 sau în mod obligatoriu de la 1 ianuarie 20151, condiţionează anumite efecte cu caracter fiscal. În prezentul articol se examinează unele aspecte de impozitare, care sînt conexate cu modificările în contabilitatea activelor materiale pe termen lung, denumite în noile acte normative contabile „imobilizări corporale”. Imobilizările corporale includ patru categorii de active: imobilizări corporale în curs de execuţie, terenuri, mijloace fixe şi resurse minerale (a...
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The date of publishing:
11 March /2014 14:31
Domeniu:
Contabilitate
Tags:
SNC noi | Contabilitate | fiscalitate
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