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  • Obligația efectuării auditului obligatoriu al situațiilor financiare individuale și prezentarea raportului auditorului organelor competente
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Fiscal practice

iconObligația efectuării auditului obligatoriu al situațiilor financiare individuale și prezentarea raportului auditorului organelor competente

În ultima perioadă tot mai frecvent reprezentanții diferitor întreprinderi adresează întrebarea dacă este sau nu obligate entitatea în cadrul căreia activează să efectueze auditul obligatoriu al situațiilor financiare pentru anul 2019 și să-l prezinte organelor competente. Considerăm necesar să reamintim contribuabililor prevederile Legii contabilităţii şi raportării financiare nr.287 din 15 decembrie 2017, care sunt puse în aplicare din 1 ianuarie 2019. 

Astfel, aceasta stipulează:

Natalia Tonu

Natalia Tonu

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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26 February /2020 08:00

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