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  • Subtilitățile calculării amortizării pentru mijloacele fixe returnate furnizorului în baza contractului de garanție
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Practical accounting

iconSubtilitățile calculării amortizării pentru mijloacele fixe returnate furnizorului în baza contractului de garanție

Este în drept agentul economic să calculeze amortizarea în scopuri fiscale pentru perioada în care mijlocul fix procurat, care se dovedește a fi neconform, se returnează furnizorului în baza contractului de garanție pentru a fi înlocuit cu același mijloc fix sau pentru a fi reparat (în funcție de condițiile contractuale)?
 
Potrivit prevederilor art.261 alin.(2) Codul fiscal, mijloacele fixe pe care se calculează amortizarea este proprietatea materială reflectată în bilanţul contribuabilului în conformitate cu legislaţia şi...

Iulia Petrea

Iulia Petrea

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The date of publishing:

07 April /2022 09:06

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Amortizarea | Contabilitate | Noutăți

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