Publication: Abordări şi controverse privind evaluarea, contabilitatea şi impozitarea activelor în situaţii de subvenţionare
Date
Authors
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Publisher
ASEM
Abstract
Description
GRAUR, Anatol. Abordări şi controverse privind evaluarea, contabilitatea şi impozitarea activelor în situaţii de subvenţionare. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 149-153. ISBN 978-9975-75-710-2.
This article describes the formation of accounting policies on government grants related to assets. It presents accounting and tax aspects of operations for obtaining grants in the form of fixed assets. The author reveals the accounting and tax treatment of initial and subsequent evaluation of subsidized assets and the impact on the financial statements.
This article describes the formation of accounting policies on government grants related to assets. It presents accounting and tax aspects of operations for obtaining grants in the form of fixed assets. The author reveals the accounting and tax treatment of initial and subsequent evaluation of subsidized assets and the impact on the financial statements.
Keywords
active subvenționate, politici contabile, subvenții guvernamentale, tratamentul contabil și fiscal