Practical accounting
Maria Gancearuc: Unele aspecte contabile şi fiscale aferente contractelor de construcţii
Contabilitatea financiară şi fiscală aferentă contractelor de construcţii se ţine conform prevederilor Standardului Naţional de Contabilitate „Contracte de construcţii”, elaborat în baza IAS 11 „Contracte de construcţie” (în continuare Standard), Codului fiscal, Planului de conturi contabile şi alte acte normative în vigoare. Conform noţiunii utilizate în standard „Contract de construcţie” reprezintă contractul încheiat între beneficiar şi antreprenor pentru construirea, reparaţia, modernizarea şi reconstruirea unui activ sau a unui grup de active, care ca proiectare, tehno...
Monitorul fiscal FISC.md Nr.21 2014
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The date of publishing:
19 September /2014 13:52
Catalogul tematic
Contabilitate
Tags:
Contabilitate | contract | construcții
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