Public sector
Contabilitatea mijloacelor fixe în entitățile bugetare: detalii practice, probleme și soluții
Bunurile atribuite la categoria de mijloace fixe sunt unul dintre cele mai valoroase și importante elemente de evidență contabilă pe care le dețin autoritățile/instituțiile bugetare (entități bugetare). Autoritățile/instituțiile bugetare utilizează „Planul de conturi contabile în sistemul bugetar1 și Normele metodologice privind evidența contabilă și raportarea financiară în sistemul bugetar”, aprobat prin Ordinul MF nr. 216 din 28.12.20152 (OMF nr. 216/2015), conform cărora activele se clasifică în 2 clase: • clasa 3 – active nefinanciare, și • clasa 4 – ac...
Monitorul fiscal FISC.md Nr.5 (53) 2019
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 August /2019 10:29
Domeniu:
Legislație fiscală
Tags:
Contabilitate
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