Practical accounting
Determinarea duratei contractului de locațiune și consecințele modificării acesteia în contextul aplicării IFRS 16 „Contracte de leasing”: aspecte practice
Noul standard IFRS 161, fiind considerat de experți un adevărat „cutremur” contabil, a reușit deja să ridice întrebări la aplicarea practică. Aceasta se datorează faptului că noile reglementări necesita un efort destul de mare de implementare și fac apel la raționamentul profesional. Un aspect cu o importanţă sporită în contextual aplicării raționamentului profesional se referă la stabilirea duratei contractului de leasing (locațiune, chirie, arendă). De altfel, decizia asupra perioadei contractului determină în mod direct faptul dacă entitatea trebuie să aplice...
Monitorul fiscal FISC.md Nr.6 (54) 2019
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
15 October /2019 10:34
Catalogul tematic
Administrare fiscală | Legislație fiscală | Contabilitate
Tags:
contract de locatiune | leasing | IFRS 16 | activ | entitate
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