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  • Implicaţiile fiscale aferente modificărilor contabilităţii imobilizărilor corporale potrivit noilor SNC
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Practical accounting

iconImplicaţiile fiscale aferente modificărilor contabilităţii imobilizărilor corporale potrivit noilor SNC

Tranziţia entităţilor la noile reglementări contabile, care se efectuează benevol de la 1 ianuarie 2014 sau în mod obligatoriu de la 1 ianuarie 20151, condiţionează anumite efecte cu caracter fiscal. În prezentul articol se examinează unele aspecte de impozitare, care sînt conexate cu modificările în contabilitatea activelor materiale pe termen lung, denumite în noile acte normative contabile „imobilizări corporale”.

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

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