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  • Noi prevederi internaţionale privind contabilitatea contractelor de leasing
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iconNoi prevederi internaţionale privind contabilitatea contractelor de leasing

Aspecte generale Pe pagina web1 a Ministerului Finanţelor, în conținutul versiunii plasate a IFRS2, recepționate la 4 ianuarie 2018, se regăsește și Standardul Internaţional de Raportare Financiară 16 „Contracte de leasing”. Noul standard, care va înlocui actualul IAS 17 „Contracte de leasing”, devine obligatoriu pentru perioadele de raportare cu începere de la 1 ianuarie 2019. Aplicarea anticipată este permisă entităților, care utilizează deja IFRS 15 „Venituri din contracte cu clienții”3.

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Tamara Andrușca

Tamara Andrușca

Monitorul fiscal FISC.md Nr. 4 (45) 2018

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Curtea de Conturi a Republicii Moldova | Academia de Studii Economice a Moldovei (ASEM)

„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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The date of publishing:

26 June /2018 13:44

Catalogul tematic

Administrare fiscală | Dare de seamă fiscală | Noutăți | Legislație fiscală | Ordine SFS | Leasing | Contabilitate

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