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  • Aplicarea metodei liniare privind calcularea amortizării (continuare)
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Fiscal practice

iconAplicarea metodei liniare privind calcularea amortizării (continuare)

Prima parte Modul de trecere de la metoda valorii rămase la metoda liniară privind calcularea amortizării mijloacelor fixe pentru 20191 sunt reglementate de prevederile art. 261 din Codul fiscal (CF). Astfel, potrivit alin. (5) din articolul respectiv, evidența mijloacelor fixe în scopuri fiscale se ține pentru fiecare obiect separat. Totodată, potrivit alin. (17) din articolul menționat al CF, evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale se efectuează în conformitate cu Regulamentul privind evidența și calcularea...

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md Nr.3 (51) 2019

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

12 April /2019 14:52

Catalogul tematic

Mijloace fixe | Legislație fiscală | Noutăți fiscale | Administrare fiscală

Tags:

metoda liniara|amortizare|mijloace fixe|scopuri fiscale|Codul fiscal

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