Questions and answers
Contabilizarea provizioanelor
Compania a creat în 2016 provizioane pentru garantarea unui contract pe perioada a 2 ani. In 2017 a realizat reparații la bunurile livrate în anul 2016. Cum contabilizăm crearea şi utilizarea acestor provizioane? În conformitate cu prevederile pct. 81 din Standardul Național de Contabilitate „Capital propriu și datorii”, aprobat prin Ordinul Ministerului Finanțelor nr. 118 din 6 august 2013, provizioanele se constituie pentru acoperirea cheltuielilor (pierderilor) eventuale privind: litigiile, amenzile şi penalităţile, despăgubirile, ...
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The date of publishing:
04 April /2018 16:03
Domeniu:
Impozitul pe venit | Legislație fiscală | Obligație fiscală | Contabilitate | Noutăți fiscale
Tags:
provizioane | venit | SNC | obligaţii | decontari | Cod fiscal
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