Practical accounting
Veniturile și cheltuielile anticipate: modalitatea de contabilizare
Veniturile reprezintă creșteri ale beneficiilor economice înregistrate în cursul perioadei de gestiune, sub forma intrărilor de active sau majorării valorii acestora, sau a diminuării datoriilor care au drept rezultat creșteri ale capitalului propriu, cu excepția creșterilor legate de contribuțiile proprietarilor. Venitul cuprinde numai afluxul global de avantaje economice obținute sau care urmează să fie obținute de entitate în conturile acesteia. Veniturile anticipate reprezintă sumele primite (calculate) în perioada de gestiune, ...
Monitorul fiscal FISC.md nr.2 (72) 2022
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The date of publishing:
10 February /2022 08:00
Catalogul tematic
Contabilitate
Tags:
venituri | cheltuieli | activ | Contabilitate
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