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Practical accounting

iconReevaluarea unei imobilizări complet amortizată. Aspecte contabile și fiscale

În conformitate cu prevederile pct.189 al SNC „Imobilizări necorporale și corporale” (INC), entitatea poate reevalua obiectele de imobilizări complet amortizate, separat de clasa din care ele fac parte, cu stabilirea acestora unei noi valori și a unei noi durate de utilizare corespunzătoare perioadei estimate rămase de utilizare. Menționăm, că în cazul dat entitatea poate, însă nu este obligată să reevalueze imobilizarea necorporală sau corporală dacă aceasta complet a fost amortizată și ulterior este utilizată...

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The date of publishing:

26 January /2022 08:00

Catalogul tematic

Impozitul pe venit | Administrare fiscală | Amortizarea | VEN12

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