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  • О пересчитанной годовой стоимости износа
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О пересчитанной годовой стоимости износа

Минфин уточнил порядок расчета и отражения в бухгалтерской отчетности годовой стоимости износа основных средств после проведения капитального ремонта в бюджетных учреждениях. Соответствующие изменения и дополнения в План счетов бюджетного учета и Методологические нормы организации бухгалтерского учета и финансовой отчетности бюджетных органов/ бюджетных учреждений, утвержденных Приказом министра финансов № 216 от 28 декабря 2015 г., опубликованы в "МО" сегодня, 2 ноября. В частности, предусмотрено, что в случае увеличения балансовой стоимости основных средств вследствие капитального ремонта, необходимо пересчитать их годовую стоимость износа. Таким образом, пересчитанная годовая стоимость износа будет начисляться линейным методом с помощью формулы: VUrec. = (VB+ VRcap)/ DFUr, где VUrec.– пересчитанная годовая стоимость износа; VB – балансовая стоимость; VRcap. – стоимость капитального ремонта; DFUr. – оставшийся срок полезного использования. При определении оставшегося срока полезного использования учитывается и дополнительный срок вследствие капитального ремонта. Приказ Минфина вступил в силу 22 октября текущего года.

Olga Colari

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

02 November /2018 11:02

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Noutăți | Ordine MF

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