Practical accounting
Aspecte privind estimarea și recunoașterea valorii reziduale a mijloacelor de transport auto
În practica entităților, în majoritatea cazurilor, valoarea reziduală este nesemnificativă, datorită tendinței entităților de a utiliza imobilizările de-a lungul întregii durate de utilizare. Totuși, există situații în care imobilizările corporale, de exemplu, pot avea valori reziduale semnificative atunci când entitatea decide, din anumite motive, să nu continue utilizarea acestora de-a lungul întregii durate de viață economică și ia măsuri pentru valorificarea acestora. Conform Standardului Națio...
Monitorul fiscal FISC.md Nr. 7 (62) 2020
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 October /2020 10:27
Domeniu:
Contabilitate
Tags:
mijloace de transport | Contabilitate | achizitie | valoare | costuri
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