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  • Contabilitatea leasingului financiar în conformitate cu SNC și IFRS 16 și impactul acesteia asupra analizei situațiilor financiare
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Practical accounting

iconContabilitatea leasingului financiar în conformitate cu SNC și IFRS 16 și impactul acesteia asupra analizei situațiilor financiare

În practica autohtonă, modul de contabilizare a operațiunilor de leasing și de prezentare a informațiilor aferente în situațiile financiare ale locatarilor și locatorilor sunt reglementate de Standardul Național de Contabilitate ,,Contracte de leasing” (în continuare - SNC „CL”) și Standardul Internațional de Raportare Financiară 16 ,,Contracte de leasing” (în continuare - IFRS 16).

Valentina Panuș

Valentina Panuș

Valentina Paladi

Valentina Paladi

Monitorul fiscal FISC.md nr.5 (75) 2022

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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14 September /2022 10:24

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