Practical accounting
Tranziția la IFRS 16 „Contracte de leasing”: aspecte practice
După cum am menționat în articolele din edițiile precedente ale revistei „monitorul fiscal FISC.md” (nr. 4, 5 din anul 2018), în care am descris particularitățile noilor reglementări internaționale privind contabilizarea contractelor de locațiune, aplicarea IFRS 161 produce modificări în situațiile financiare, în special, asupra elementelor din bilanțul și din situația profitului sau pierderii ale locatarului. Impactul principal al aplicării IFRS 16 constă în reflectarea în bilanțul locatarului a dreptului de utilizare a activelor („right-of-use assets”) ș...
Monitorul fiscal FISC.md Nr.5 (53) 2019
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 August /2019 09:18
Catalogul tematic
Administrare fiscală | Legislație fiscală | Contabilitate
Tags:
leasing | IFRS 16 | situatia financiara | Contabilitate | Active
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