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  • Accounting sector
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  • Ajustarea provizioanelor constituite pentru lichidarea excavațiilor și refacerea terenurilor
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Extractive sector

iconAjustarea provizioanelor constituite pentru lichidarea excavațiilor și refacerea terenurilor

În conformitate cu prevederile pct. 84 din Standardul Național de Contabilitate „Imobilizări necorporale și corporale” (SNC INC) entitatea actualizează (ajustează) provizioanele constituite pentru lichidarea excavațiilor și refacerea terenurilor ocupate cu mijloace fixe la fel ca și alte provizioane cum prescrie SNC „Capital propriu și datorii” (SNC CPD), pct. 87 la fiecare dată a întocmirii bilanțului, dacă există argumentele necesare pentru ajustare. Această regulă impune entitatea să aducă provizioanele...

Vasile Bucur

Vasile Bucur

Tatiana Șevciuc

Tatiana Șevciuc

Monitorul fiscal FISC.md nr.7 (70) 2021

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The date of publishing:

01 December /2021 08:01

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