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Practical accounting

iconAspecte privind deducerea fondului comercial pozitiv (goodwill)

Conform pct. 38 spct.3) din SNC „Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministerului Finanțelor nr.118/2013, fond comercial reprezintă diferenţa pozitivă sau negativă dintre costul de intrare şi valoarea justă la data tranzacţiei a părţii din activele nete achiziţionate de către o entitate.

Iulia Petrea

Iulia Petrea

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The date of publishing:

08 August /2023 01:00

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Impozitul pe venit | SNC

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