Questions and answers
Diferenţa de curs valutar şi de sumă
La 01.05.2017 am procurat valuta pentru a efectua importul de mărfuri( la aceasta data cursul valutar era mai mare), la 05.05.2017 a efectuat importul și, respective, tranzacția de achitare (la un curs valutar mai mic pentru această dată): diferența de curs o poate atribui la cheltuieli sau rămâne inclusa în suma veniturilor? Conform SNC „Diferențele de curs valutar și de sumă”, diferența favorabilă se atribuie la venituri, iar diferența nefavorabilă - la cheltuieli.
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 February /2018 15:57
Domeniu:
Administrare fiscală
Tags:
curs valutar | venituri | cheltuieli | import | tranzactii
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