Fiscal practice
Criteriile de atribuire a costurilor la cheltuieli curente sau la costuri ulterioare
Periodic, pe parcursul desfășurării activității de întreprinzător, entitatea suportă diferite tipuri de cheltuieli pentru a menține activele sale într-o stare satisfăcătoare în scopul exploatării eficiente (răscumpărarea costului activelor puse în exploatare). În aceste condiţii, deseori apare întrebarea: care sunt criteriile de atribuire a costurilor la cheltuieli curente sau la costuri ulterioare care urmează a fi capitalizate? În conformitate cu prevederile alin. (10) art. 261 din Codul fiscal (CF), atribuir...
Monitorul fiscal FISC.md Nr. 4 (59) 2020
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The date of publishing:
12 June /2020 08:19
Domeniu:
Administrare fiscală
Tags:
SNC | cheltuieli | amortizare
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