Practical accounting
Diferenţele de reevaluare a imobilizărilor corporale
Terenul cu valoarea de intrare 100 000 lei a fost reevaluat : DT 122 CT343 la 500 000 lei si transmis prin contract de societate civilă pentru construcția unui bloc locativ. Ca urmare, compania a primit 20 apartamente la prețul de cost de 600 000 lei. Cum sub aspect fiscal se închide contul 343? Suma de 500 000 lei care a intrat în prețul de cost al apartamentelor se ajustează în VEN 12? Pct. 18 al Standardului Național de Contabilitate „Imobilizări necorporale și corpora...
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The date of publishing:
01 February /2024 13:56
Domeniu:
Noutăți fiscale
Tags:
blocuri locative | construcții | terenuri | imobilizări corporale
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