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O R D I N privind acceptarea și publicarea Standardelor Internaționale de Raportare Financiară: Anexa B
Ordinul Anexa A Anexa B Îndrumări de aplicare Prezenta anexă este parte integrantă din prezentul standard. Anexa descrie modul de aplicare a punctelor 1-103 şi are aceeaşi autoritate ca celelalte secţiuni ale standardului. Aplicarea la nivel de portofoliu B1 Prezentul standard specifică modul de contabilizare a unui contract de leasing. Totuși, ca o soluție practică, o entitate poate aplica prezentul standard pentru un portofoliu de contracte de leasing cu caracteristici similare dacă entitatea preconizează, în mod rezonabil, că efectele asupr...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
Instituții:
Serviciul Fiscal de Stat | Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 June /2018 12:47
Catalogul tematic
Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Contabilitate
Tags:
IFRS 16 | leasing | contract | Ordin MF
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