Fiscal practice
Tratamentul contabil și fiscal al mijloacelor fixe complet amortizate
Modul de contabilizare a imobilizărilor corporale și de prezentare a informațiilor aferente în situațiile financiare este reglementat de Standardul Național de Contabilitate (SNC) „Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministerului Finanțelor nr. 118 din 06.08.2013. Astfel, în conformitate cu pct. 4 din standard, în standardul respectiv sunt utilizate următoarele noțiuni ce semnifică: amortizarea imobilizărilor – repartizarea sistematică a valorii amortizabile a unei imobilizări pe perioade de gestiune ale duratei de utilizare; ...
Monitorul fiscal FISC.md Nr. 5 (46) 2018
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The date of publishing:
13 August /2018 10:10
Domeniu:
Administrare fiscală | Noutăți | Legislație fiscală
Tags:
mijloace fixe | Contabilitate | bilanț | contribuabil | amortizare a activelor
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