Public sector
Intrarea mijloacelor fixe în gestiunea instituțiilor bugetare. Aspecte contabile
Conform Normelor metodologice privind evidența contabilă și raportarea financiară în sistemul bugetar, aprobate prin Ordinul Ministrului Finanțelor nr. 216/2015 (în continuare - Norme metodologice) mijloacele fixe sunt active materiale cu durata utilă de exploatare mai mare de un an, deținute în vederea utilizării pentru producerea sau furnizarea de bunuri sau servicii pentru a fi folosite în scopuri administrative sau pentru a fi închiriate terților. În așa fel, având la bază normele ge...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 June /2023 09:59
Catalogul tematic
Mijloace fixe
Tags:
aspecte contabile | sectorul bugetar | mijloace fixe
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