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  • Terenul agricol - proprietatea fondatorului gospodăriei ţărănești. Modul de reflectare în contabilitate
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The agricultural sector

iconTerenul agricol - proprietatea fondatorului gospodăriei ţărănești. Modul de reflectare în contabilitate

Deseori în practică se întâlnesc cazuri când persoana fizică, care desfășoară activitate de întreprinzător prin intermediul gospodăriei ţărăneşti (de fermieri), procură teren cu destinație agricolă în scopul utilizării acestuia în activitatea de întreprinzător. Totodată, terenul procurat nu este înregistrat după gospodăria ţărănească, ci reprezintă proprietatea persoanei fizice, fondatorul gospodăriei ţărănești (de fermieri). În asemenea condiții apare întrebarea cu privire la modul de reflectare în contabilitate a terenului agricol dat.

Galina Șpac

Galina Șpac

Monitorul fiscal FISC.md nr.5 (75) 2022

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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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