Public sector
Contabilitatea uzurii mijloacelor fixe și amortizării activelor nemateriale în entitățile bugetare
Mijloacele fixe și activele nemateriale sunt active nefinanciare, care își transmit valoarea asupra bunurilor și produselor fabricate, lucrărilor executate și serviciilor prestate treptat în mai multe faze (cicluri) de producere prin uzură și/sau amortizare. În acest articol ne vom referi la următoarele aspecte importante aferente contabilității mijloacelor fixe în autoritățile/instituțiile bugetare: • definirea și modul de calcul al uzurii mijloacelor fixe și amortizării activelor nemateriale; • contabilitatea ...
Monitorul fiscal FISC.md Nr.7 (55) 2019
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 December /2019 14:18
Domeniu:
Amortizarea | Mijloace fixe | Legislație fiscală | Administrare fiscală
Tags:
mijloace fixe | amortizare | Active | entitate | Contabilitate | corectarea erorilor
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