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  • Amortizarea mijloacelor fixe: valoarea reziduală și mijloace fixe primite în gestiune economică
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Fiscal practice

iconAmortizarea mijloacelor fixe: valoarea reziduală și mijloace fixe primite în gestiune economică

La efectuarea tranziției la metoda nouă de amortizare, în scopuri fiscale se va lua în calcul valoarea reziduală apreciată în contabilitatea financiară?
 
Conform metodei „vechi” de amortizare (art.27 alin.(10) lit.b) din Codul fiscal, în vigoare la 31 decembrie 2018), baza valorică a mijloacelor fixe pe fiecare categorie de proprietate în contabilitate se ajusta cu suma valorii restante presupuse a mijloacelor fixe în cazul trecerii lor la pierderi, în legătură cu amortizarea totală.


Iulia Petrea

Iulia Petrea

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The date of publishing:

09 March /2022 08:25

Catalogul tematic

Amortizarea | Contabilitate | Noutăți | Impozitul pe venit

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