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  • Расходы будущих периодов: особенности учета и налогообложения
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Practical accounting

iconРасходы будущих периодов: особенности учета и налогообложения

Основной задачей при учете расходов будущих периодов является разграничение понесенных предприятием затрат на расходы и на активы, а затем – выделение отдельного самостоятельного объекта учета. Грамотный учет таких расходов позволяет эффективно распределять затраты на себестоимость продукции, работ или услуг, а также исключить убыточность в одном и сверхприбыль в следующем отчетном периоде.

Natalia Zlatina

Natalia Zlatina

Monitorul fiscal FISC.md Nr.3 (51) 2019

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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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