Practical accounting
Aspecte privind deducerea fondului comercial pozitiv (goodwill)
Conform pct. 38 spct.3) dinSNC „Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministerului Finanțelor nr.118/2013, fond comercial reprezintă diferenţa pozitivă sau negativă dintre costul de intrare şi valoarea justă la data tranzacţiei a părţii din activele nete achiziţionate de către o entitate. Acest element se include în componenţa imobilizărilor necorporale numai în cazul transferului tuturor activelor sau a unei părţi a acestora şi, după caz, de datorii şi capital propriu, indiferent dacă este realizat ca urmare a ...
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The date of publishing:
08 August /2023 01:00
Domeniu:
Impozitul pe venit | SNC
Tags:
obligaţie fiscală | SNC | impozit pe venit
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