Practical accounting
Capitalizarea costurilor ulterioare cu reparația: aspecte contabile și fiscale
Costurile ulterioare pot fi efectuate în procesul de reparație sau dezvoltare a mijloacelor fixe cu scopul îmbunătățirii caracteristicilor inițiale ale acestora şi, respectiv, majorării beneficiilor economice aşteptate din utilizarea obiectului care poate să rezulte din: Mai jos, pentru a explica cele menționate, vom aduce un exemplu: Exemplul 1. În luna martie 2021 entitatea a efectuat reparația capitală a unui mijloc fix (în continuare MF), (MF este utilizat în activitatea de întreprinzător și este prop...
Monitorul fiscal FISC.md nr.4(67) 2021
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
11 June /2021 08:01
Domeniu:
Contabilitate | Mijloace fixe
Tags:
reparație | mijloace fixe | SNC
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