Publication:
Uzura contabilă și fiscală: contopire sau diferențiere

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/538
dc.creatorGrigoroi, Lilia
dc.creatorDabija, Violeta
dc.date2020-09-25T05:26:47Z
dc.date2020-09-25T05:26:47Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:55:46Z
dc.date.available2023-11-13T20:55:46Z
dc.descriptionGRIGOROI, Lilia, DABIJA, Violeta. Uzura contabilă și fiscală: contopire sau diferențiere. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 9-14. ISBN 978-9975-75-950-2.
dc.descriptionFrom the 1st January 2018, was made several amendments and additions of the Fiscal Code of the Republic of Moldova , which provide the introduction of a new method of calculation the amortization of the fixed-assets for fiscal purposes. It is about the replacing of the method of the degressive balance used for fiscal purposes with the linear method and the transition from the annual calculation of the amortization for the fiscal purposes to the monthly calculation. Considering the above mentioned changes, we intend to investigate and analyze the essence and nature of the changes in the response of the main question that we are launching as the basic hypothesis of the research in question : will be there a merger between the fiscal amortization and the accounting amortization after the introduced changes ? As a research method served the documentary research of the normative framework, of the specialized literature from the country, the interpretations of the specialists, as well as some case studies of the calculation and comparing the amortization values for fiscal and financial purposes. The obtained results contradicted the central hypothesis of the research, concluding that there will not be yet a merger between the fiscal and accounting amortization, at least for the existing tangible assets of the entity until the 1st January 2019. JEL: M43
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/538
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/538
dc.identifier.urihttps://cris.ase.md/handle/123456789/5072
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjecttax depreciation
dc.subjectaccounting depreciation
dc.titleUzura contabilă și fiscală: contopire sau diferențiere
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Grigoroi_L_Dabija_V_ conf_con_15.03.19.pdf
Size:
685.01 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate