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  • Ghid privind amortizarea mijloacelor fixe: aspecte contabile și fiscale
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Fiscal practice

iconGhid privind amortizarea mijloacelor fixe: aspecte contabile și fiscale

(Continuare. Partea I/ continuare partea I în nr. 7 (62))   Determinarea și deducerea cheltuielilor pentru reparații Atribuirea cheltuielilor/costurilor ulterioare aferente reparației sau dezvoltării la cheltuieli curente ori la costuri ulterioare care urmează a fi capitalizate se efectuează în conformitate cu SNC sau IFRS (pct. 20 din Regulament). Cheltuielile/costurile ulterioare care, potrivit prevederilor SNC sau IFRS, urmează a fi capitalizate, în scopuri fiscale se vor capitaliza prin majorarea valorii de...

Marina Brihuneț

Marina Brihuneț

Monitorul fiscal FISC.md Nr. 8(63) 2020

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The date of publishing:

16 December /2020 09:19

Catalogul tematic

Mijloace fixe | Amortizarea

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