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  • Contabilitatea costurilor de reconstrucție și restabilire a viței de vie
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The agricultural sector

iconContabilitatea costurilor de reconstrucție și restabilire a viței de vie

Termenul regenerare exprimă acțiunea de a regenera și rezultatul ei, iar a regenera înseamnă a reface, a face să revină la viață nouă, a se reînnoi. În Regulamentul privind evidența contabilă a plantațiilor viticole în procesul plantării, exploatării și defrișării acestora, aprobat prin Ordinul MF nr. 21 din 24.02.2014 (în continuare - Regulament) găsim termenii cu conținutul său respectiv:   • Plantație viticolă în proces de reconstrucție reprezintă plantația tânără sau pe rod în...

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Monitorul fiscal FISC.md Nr. 5 (60) 2020

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