Practical accounting
Venituri din export încasate în avans: schimbări în IFRS și consecințe
La 12 ianuarie 2018, entitatea „Lider” SRL, care desfășoară activitate de export și aplică IFRS, a primit de la un client din Taiwan un avans în mărime de 120 000 euro, ceea ce reprezintă 100% din valoarea contractuală a mărfurilor, cursul oficial de schimb valutar la această dată fiind de 20,363 lei/euro. La 16 februarie 2018, când cursul de schimb valutar comunicat de B.N.M. era de 20,9077 lei/ euro, mărfurile au fost livrate. Cum trebuie recunoscute și evaluate veniturile din această operațiune de export în contabilitatea entității „Lider” SRL? Ce efecte ...
Monitorul fiscal FISC.md Nr. 4 (45) 2018
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The date of publishing:
20 June /2018 11:34
Catalogul tematic
Administrare fiscală | Dare de seamă fiscală | Evidenţa fiscală | Legislație fiscală | Noutăți fiscale
Tags:
IFRS | venituri | raportare financiară | avans | entitate
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