Practical accounting
Aspecte contabile ale operațiunilor de arendă a terenurilor agricole la locatar
Pct.5 al Standardului Național de Contabilitate „Contracte de leasing”, aprobat prin Ordinul Ministrului Finanțelor nr.118/2013 stabilește că contractul de leasing este un contract potrivit căruia locatorul cedează locatarului, contra unei plăţi sau serii de plăţi, dreptul de utilizare a activului pentru o perioadă convenită de timp. În sensul standardului noţiunea de leasing cuprinde de asemenea arenda, locaţiunea (închirierea). Astfel, pentru contabilizarea operațiunilor de arendă se aplică regulile SNC menționat, pct.1...
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The date of publishing:
24 October /2022 08:00
Catalogul tematic
Contabilitate | Leasing | Persoană juridică | Noutăți
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