Fiscal practice
Ghid privind amortizarea mijloacelor fixe: aspecte contabile și fiscale
(Continuare. Partea I în nr. 7 (62), partea II în nr. 8 (63) 2020)) Determinarea rezultatului fiscal la ieșirea mijloacelor fixe Potrivit pct. 31 din SNC „INC” imobilizările se derecunosc la ieșirea acestora în cazul transmiterii (înstrăinării, cedării) prin vânzare, în baza unui contract de leasing financiar, schimb, donaţie etc., lichidării din motivul uzurii fizice și/sau învechirii morale, distrugerii în urma calamităţilor naturale etc. În scopuri fiscale rezultatul...
Monitorul fiscal FISC.md nr. 2(65) 2021
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
18 February /2021 08:09
Domeniu:
Contabilitate | Mijloace fixe | Amortizarea
Tags:
amortizare | mijloace fixe | Contabilitate
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