Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale

Publication:
Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale

cris.sourceId	oai:irek.ase.md:123456789/68
dc.creator	Bucur, Vasile
dc.date	2015-03-01T15:22:26Z
dc.date	2015-03-01T15:22:26Z
dc.date	2013
dc.date.accessioned	2023-11-13T20:55:17Z
dc.date.available	2023-11-13T20:55:17Z
dc.description	In the present article there are examined the cases that determine the temporary differences connected nith the depreciation of fixed assets for accounting and fiscal purposes. Due to the fact that during the life period of fixed assets the depreciation amount for both purposes remains the same, there have been given arguments for facilitating some fiscal rules order to mahe them closer to accounting ones or to use the accounting rules proper.
dc.format	application/pdf
dc.identifier	http://irek.ase.md:80/xmlui/handle/123456789/68
dc.identifier.uri	https://cris.ase.md/handle/123456789/5000
dc.language	other
dc.publisher	Academia de Studii Economice din Moldova
dc.relation	Analele ASEM;ediţia a XI-a. Nr.1 / 2013
dc.subject	amortizare
dc.subject	valoare amortizabilă
dc.subject	durata de viaţă utilă
dc.subject	diferenţe temporare
dc.subject	reguli fiscale
dc.subject	reguli contabile
dc.title	Aspecte privind amortizarea mijloacelor fixe în scopuri contabile şi fiscale
dc.type	Article
dspace.entity.type	Publication

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