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  • Aspecte privind estimarea și recunoașterea valorii reziduale a mijloacelor de transport auto
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Practical accounting

iconAspecte privind estimarea și recunoașterea valorii reziduale a mijloacelor de transport auto

În practica entităților, în majoritatea cazurilor, valoarea reziduală este nesemnificativă, datorită tendinței entităților de a utiliza imobilizările de-a lungul întregii durate de utilizare.   Totuși, există situații în care imobilizările corporale, de exemplu, pot avea valori reziduale semnificative atunci când entitatea decide, din anumite motive, să nu continue utilizarea acestora de-a lungul întregii durate de viață economică și ia măsuri pentru valorificarea acestora.

Inga Cotoros

Monitorul fiscal FISC.md Nr. 7 (62) 2020

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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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05 October /2020 10:27

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