Questions and answers
Amortizarea tehnicii procurate din contul subvenţiilor PARE 1+1
Subventiile (surse financiare nerambursabile, oferite de proiectul Pare 1+1) au fost alocate pentru procurarea unui tractor. Cum contabilizăm aceste mijloace financiare şi in ce perioadă - în totalitate pentru perioada de gestiune sau proporţional uzurii activelor, în care au foat investite mijloacele? În conformitate cu prevederile SNC „Capital propriu şi datorii”, subvenţiile includ subvenţiile aferente activelor şi cele aferente veniturilor. Subvenţiile aferente activelor reprezintă subvenţii primite sub formă de active i...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
31 July /2017 14:58
Domeniu:
Obligație fiscală | Persoană juridică | Noutăți | Administrare fiscală
Tags:
PARE 1+1 | subventie | capitalizare | amortizare a activelor | uzura mijloacelor fixe | decontari | Contabilitate
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