Practical accounting
Gestionăm eficient stocurile: recomandări practice pentru contabili
Potrivit reglementărilor contabile, la data raportării, poate fi necesară efectuarea operaţiunilor de depreciere pentru prezentarea stocurilor în situaţiile financiare la valoarea realizabilă netă, care nu depăşește valoarea contabilă a acestora[1]. În urma deprecierii efectuate aferente stocurilor deteriorate, degradate parțial sau învechite moral (denumite în continuare - stocuri nelichide), în baza prevederilor Standardului Național de Contabilitate (SNC) „Stocuri” şi ale Planului general de co...
Monitorul fiscal FISC.md nr.4 (81) 2023
Instituții:
Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat
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The date of publishing:
08 June /2023 08:01
Domeniu:
situații financiare
Tags:
situatii financiare | evidenţa contabilă | stocuri | gestionare
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