Fiscal practice
Aspecte contabile și fiscale în cazul acordării/primirii reducerilor de preț
Acordarea reducerilor de preț Conform pct.21 și 22 din SNC „Creanțe și investiții financiare”, aprobat prin Ordinul ministrului finanțelor nr.118/2013, creanţele comerciale recunoscute iniţial se ajustează în cazul acordării reducerilor de preţ după vânzarea bunurilor/prestarea serviciilor, acordării de bonusuri pentru îndeplinirea condiţiilor contractuale, returnării bunurilor vândute, corectării erorilor etc. Ajustarea creanţelor comerciale, cu excepţia corectării erorilor, se contabilizează: ...
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The date of publishing:
26 February /2024 08:00
Domeniu:
Contabilitate | Noutăți fiscale
Tags:
bonusuri | reducerea preturilor | prima | aspecte contabile
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