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Noi prevederi internaţionale privind contabilitatea contractelor de leasing
Aspecte generale Pe pagina web1 a Ministerului Finanţelor, în conținutul versiunii plasate a IFRS2, recepționate la 4 ianuarie 2018, se regăsește și Standardul Internaţional de Raportare Financiară 16 „Contracte de leasing”. Noul standard, care va înlocui actualul IAS 17 „Contracte de leasing”, devine obligatoriu pentru perioadele de raportare cu începere de la 1 ianuarie 2019. Aplicarea anticipată este permisă entităților, care utilizează deja IFRS 15 „Venituri din contracte cu clienții”3. IFRS 16 este un standard care stabilește noi cerințe privind modul de recu...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
Instituții:
Serviciul Fiscal de Stat | Curtea de Conturi a Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Academia de Studii Economice a Moldovei (ASEM)
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The date of publishing:
26 June /2018 13:44
Domeniu:
Administrare fiscală | Dare de seamă fiscală | Ordine SFS | Noutăți | Legislație fiscală | Leasing | Contabilitate
Tags:
leasing | IFRS | Contabilitate | prevederi | contract de leasing
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