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  • Некоторые аспекты бухучета нематериальных активов
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Некоторые аспекты бухучета нематериальных активов

Как правильно отразить в бухгалтерском учете лицензию на импорт и оптовую реализацию бензина, дизельного топлива?

 

Какими бухгалтерскими записями отразить в учете гудвилл при приобретении предприятия?

 

Может ли быть признана в качестве нематериального актива плата вступительного взноса (разовый платеж) в различные ассоциации, государственные органы, некоммерческие организации?

 

 

Если в своей практике вы сталкивались с этими вопросами, ответы на них можно найти в июньском номере журнала „monitorul fiscal FISC.md”.

 

В статье «Нематериальные активы в вопросах и ответах» (автор – Людмила Лапицкая) на конкретных примерах разъяснен порядок отражения в бухгалтерском учете операций по приобретению лицензии на импорт и оптовую реализацию основных видов топлива, даны бухгалтерские записи по приобретению вклада в уставный капитал фирмы, а также приведены бухгалтерские записи для отражения разовых платежей (вступительных взносов), признанных расходами текущего периода.

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The date of publishing:

27 May /2021 08:00

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