Fiscal practice
Aplicarea 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 amortizării mijl...
Monitorul fiscal FISC.md Nr.3 (51) 2019
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The date of publishing:
12 April /2019 14:52
Domeniu:
Administrare fiscală | Legislație fiscală | Mijloace fixe | Noutăți fiscale
Tags:
metoda liniara | amortizare | mijloace fixe | scopuri fiscale | Cod fiscal
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