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Cheltuielile pentru dezvoltarea Software
Compania are la balanţă programul Software. Cheltuielile suportate pentru dezvoltarea acestui program se reflectă la majorarea costului activului sau se atribuie la cheltuieli curente? Modul de contabilizare a imobilizărilor necorporale şi de prezentare a informaţiilor aferente în situaţiile financiare este reglementat de Standardul Național de Contabilitate ”Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministerului Finanțelor nr. 118 din 6 august 2013. Astfel, în conformitate cu prevederile pct. 42 din Standardul menționat, costu...
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The date of publishing:
04 July /2018 16:36
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Tags:
cheltuieli | software | SNC
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