Practical accounting
Ajustări pentru deprecierea stocurilor: tratamentul contabil și fiscal
În conformitate cu art. 20 alin. (1) din Legea contabilității și raportării financiare nr. 287/2017 (în continuare - Legea nr. 287/2017), situațiile financiare trebuie să ofere o imagine fidelă a poziției financiare, a performanței financiare și a altor informații aferente activității entității. În vederea realizării acestui obiectiv, pe care trebuie să o ofere contabilitatea, se impune respectarea principiului prudenței, prevăzut în art. 6 din Legea nr. 287/2017, potrivit căruia nu se admite supraevaluarea activelor și a veniturilor și/sau...
Monitorul fiscal FISC.md nr.5 (68) 2021
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 August /2021 08:02
Domeniu:
Contabilitate | Noutăți
Tags:
stocuri | Contabilitate | fiscalitate
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