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  • Aspecte contabile ale operațiunilor de arendă a terenurilor agricole la locatar
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Practical accounting

iconAspecte contabile ale operațiunilor de arendă a terenurilor agricole la locatar

Pct.5 al Standardului Național de Contabilitate „Contracte de leasing”, aprobat prin Ordinul Ministrului Finanțelor nr.118/2013 stabilește că contractul de leasing este un contract potrivit căruia locatorul cedează locatarului, contra unei plăţi sau serii de plăţi, dreptul de utilizare a activului pentru o perioadă convenită de timp. În sensul standardului noţiunea de leasing cuprinde de asemenea arenda, locaţiunea (închirierea).
 
Astfel, pentru contabilizarea operațiunilor de arendă se aplică regulile SNC menționat, pct.10...

Natalia Tonu

Natalia Tonu

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The date of publishing:

24 October /2022 08:00

Catalogul tematic

Contabilitate | Leasing | Persoană juridică | Noutăți

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