Questions and answers
Formarea 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”, costul de intrare este format din costuri de procurare sau creare a o...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
02 March /2018 11:49
Domeniu:
Administrare fiscală | Noutăți
Tags:
Stand Național | cost de intrare | autovehiculele înmatriculate | autovehicule neînmatriculate | cost | evidenţa contabilă
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