Practical accounting
Contabilizarea provizioanelor
(Continuare. Partea I în nr. 5 (75)). Potrivit pct. 66 al Standardului Național de Contabilitate (SNC) „Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministrului Finanțelor nr. 118/2013, constituirea provizionului pentru costurile semnificative care se aşteaptă la ieşirea imobilizării corporale se contabilizează în conformitate cu SNC „Capital propriu şi datorii” şi politicile contabile ale entităţii. Costurile suportate efectiv la ieşirea imobilizării corporale se d...
Monitorul fiscal FISC.md nr.6 (76) 2022
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The date of publishing:
12 October /2022 14:27
Domeniu:
Noutăți fiscale
Tags:
Contabilitate | provizioane
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