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iconFormarea costului de intrare a autovehiculului

Cheltuielile de înregistrare a autovehiculului (paşaportul tehnic, numerele de înmatriculare) se trec la cheltuielile perioadei sau se includ în valoarea acestuia? În cazul când valoarea unitară a autovehiculului depăşeşte plafonul valoric prevăzut de legislaţia fiscală sau pragul de semnificaţie stabilit de entitate în politicile contabile, acesta se înregistrează ca mijloc fix. Astfel, facând referire la p.4 din Standardul Naţional de Contabilitate „Imobilizări necorporale şi corporale”,

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The date of publishing:

02 March /2018 11:49

Catalogul tematic

Administrare fiscală | Noutăți

Tags:

Stand Național | cost de intrare | autovehiculele înmatriculate | autovehicule neînmatriculate | cost | evidenţa contabilă

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