Practical accounting
Politici contabile. Transfer de practici de la profesioniști. Elemente de activ
Caracteristica, modul de recunoaştere şi evaluare a elementelor de activ Imobilizările necorporale şi corporale se recunosc iniţial pe obiecte de evidenţă al căror nomenclator este stabilit de directorul entităţii cum prevede pct. 5 din SNC „Imobilizări necorporale şi corporale". Mijloacele fixe cuprind imobilizările corporale transmise în exploatare, valoarea unitară a cărora depăşeşte plafonul valoric prevăzut de legislaţia fiscală conform pct. 4 din SNC „Imobilizări necorporale şi corporale". De asemenea durata de utilizare a acestor bunuri trebuie să f...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 July /2016 13:20
Domeniu:
Contabilitate
Tags:
Contabilitate | cheltuieli | costuri | leasing | investiţii
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