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  • Tranziția la IFRS 16 „Contracte de leasing”: aspecte practice
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iconTranziția la IFRS 16 „Contracte de leasing”: aspecte practice

După cum am menționat în articolele din edițiile precedente ale revistei „monitorul fiscal FISC.md” (nr. 4, 5 din anul 2018), în care am descris particularitățile noilor reglementări internaționale privind contabilizarea contractelor de locațiune, aplicarea IFRS 161 produce modificări în situațiile financiare, în special, asupra elementelor din bilanțul și din situația profitului sau pierderii ale locatarului.

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md Nr.5 (53) 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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The date of publishing:

12 August /2019 09:18

Catalogul tematic

Administrare fiscală | Legislație fiscală | Contabilitate

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