Public sector
Specificul reevaluării activelor în sistemul bugetar
O problemă des abordată de Curtea de Conturi este interpretarea eronată a cadrului normativ și abordări neuniforme privind modul de înregistrare în evidența contabilă a rezultatelor reevaluării mijloacelor fixe, precum și determinarea momentului când reevaluarea activului este obligatorie. În acest context vom încerca să oferim explicații și exemple practice de reflectare în evidența contabilă a autorităților/instituțiilor bugetare a rezultatelor reevaluării. Conform prevederilor pct. 1.4.5.2...
Monitorul fiscal FISC.md Nr.3(87) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 April /2024 08:00
Domeniu:
Contabilitate | Noutăți fiscale
Tags:
cadrul normativ | sistem bugetar
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