Fiscal practice
Unele aspecte ce țin de amortizarea mijloacelor fixe
Întrebarea nr. 1: Dacă în rezultatul reparației nu se majorează durata de funcționare utilă ( de exemplu, schimbarea unei părți a mijlocului fix), atunci cheltuielile de reparație le putem trece la cheltuieli curente? În conformitate cu prevederile alin. (10) art. 261 din Codul fiscal, atribuirea cheltuielilor/costurilor ulterioare aferente reparaţiei sau dezvoltării la cheltuieli curente sau la cheltuieli care urmează a fi capitalizate se efectuează în conformitate cu Standardele Naţionale de Contabilitat...
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The date of publishing:
16 November /2023 10:14
Domeniu:
Mijloace fixe
Tags:
mijloace fixe | amortizare
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