Fiscal practice
Ghid privind amortizarea mijloacelor fixe: aspecte contabile și fiscale
(Continuare. Partea I/ continuare partea I în nr. 7 (62)) Determinarea și deducerea cheltuielilor pentru reparații Atribuirea cheltuielilor/costurilor ulterioare aferente reparației sau dezvoltării la cheltuieli curente ori la costuri ulterioare care urmează a fi capitalizate se efectuează în conformitate cu SNC sau IFRS (pct. 20 din Regulament). Cheltuielile/costurile ulterioare care, potrivit prevederilor SNC sau IFRS, urmează a fi capitalizate, în scopuri fiscale se vor capitaliza prin majorarea valorii de intrar...
Monitorul fiscal FISC.md Nr. 8(63) 2020
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The date of publishing:
16 December /2020 09:19
Catalogul tematic
Mijloace fixe | Amortizarea
Tags:
amortizare | mijloace fixe | Contabilitate
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