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  • Contabilitatea costurilor de producţie și calcularea costului softurilor elaborate de către rezidenţii parcurilor IT
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IT sector

iconContabilitatea costurilor de producţie și calcularea costului softurilor elaborate de către rezidenţii parcurilor IT

Rezidenţii parcurilor pentru tehnologia informaţiei (în continuare — IT) practică o diversitate vastă de activităţi, fapt ce provoacă diverse întrebări privind modul de contabilizare a costurilor privind crearea, implementarea și gestionarea tehnologiilor informaţionale, precum și prezentarea informaţiilor aferente în situaţiile financiare.

Cadrul normativ de bază pentru entităţile ce activează în acest domeniu îl reprezintă Legea nr. 77 din 21.04.2016 cu privire la parcurile pentru tehnologia informaţiei (în continuare —...

Iuliana Țugulschi

Vasile Bucur

Vasile Bucur

Monitorul fiscal FISC.md Nr. 3 (58) 2020

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The date of publishing:

14 April /2020 08:25

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