Questions and answers
Deducerea cheltuielilor înregistrate ca rezultat al constatării unei situații excepționale
Entitatea „X” a suportat un incendiu de proporții la magazinul specializat, în urma căruia au fost distruse mărfurile, utilajul și, respectiv, imobilul. Se vor permite spre deducere în scopuri fiscale cheltuielile înregistrate în contabilitate ca rezultat al constatării acestei situații excepționale? Potrivit pct. 31 subpct. 3) din Standardul Național de Contabilitate (SNC) „Cheltuieli”, cheltuielile altor activități includ cheltuielile excepționale, condiționate de evenimente ...
Monitorul fiscal FISC.md nr.4 (81) 2023
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The date of publishing:
06 June /2023 07:59
Catalogul tematic
Deduceri fiscale
Tags:
situatii exceptionale | deducerea cheltuielilor
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