Practical accounting
Cheltuielile pentru dezvoltarea Software
Entitatea înregistrează în componența imobilizărilor necorporale programul informatic (software). Cheltuielile suportate pe parcurs pentru dezvoltarea acestui program se reflectă la majorarea costului imobilizării necorporale (soft-ului) sau se contabilizează ca cheltuieli curente? Conform Standardului Național de Contabilitate (SNC) „Imobilizări necorporale și corporale”, aprobat prin ordinul ministrului Finanțelor nr. 118 din 06.08.2013, imobilizările necorporale constituie imobilizări nemonetare care nu îmbra...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
Instituții:
Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat
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The date of publishing:
07 August /2018 10:21
Domeniu:
Contabilitate | Legislație fiscală | Administrare fiscală
Tags:
software | Contabilitate | cheltuieli | situatia financiara | imobile
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