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  • Gestionarea și administrarea provizioanelor aferent reparațiilor curente a imobilizărilor corporale
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Practical accounting

iconGestionarea și administrarea provizioanelor aferent reparațiilor curente a imobilizărilor corporale

În prezentul articol vom expune un model de procedură compusă dintr-un set de reguli aferente creării provizioanelor privind reparațiile curente ale imobilizărilor corporale utilizate în procesul de fabricație. Menționăm că propunerile autorilor sunt cu caracter de recomandare, care pot fi aplicate și modificate în funcție de specificul activității entității, de necesitățile informaționale proprii ale entității, precum și, nu în ultimul rând, în funcție de cerințele reglementărilor în vigoare din domeniu.

Valentina Panuș

Valentina Panuș

Angela Lupu

Angela Lupu

Monitorul fiscal FISC.md Nr.2 (50) 2019

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

18 February /2019 11:42

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Administrare fiscală | Noutăți | Legislație fiscală

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