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Tratamentul contabil și fiscal al amortizării mijloacelor fixe

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cris.sourceIdoai:irek.ase.md:1234567890/509
dc.creatorLazari, Liliana
dc.creatorVieru, Roman
dc.date2020-09-19T11:05:44Z
dc.date2020-09-19T11:05:44Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:56:29Z
dc.date.available2023-11-13T20:56:29Z
dc.descriptionGRAUR, Anatol, ROTARU, Daria. Metode moderne de optimizare a riscului financiar prin aplicarea efectelor comerciale. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 23-29. ISBN 978-9975-75-923-6.
dc.descriptionIn this article, we examined the accounting and fiscal treatment of depreciation of fixed assets, applying the current legislation of the Republic of Moldova compared to the international regulations. We also examined the positive and negative aspects of the constant trend of harmonization and adaptation of the Moldovan fiscal legislation to the requirements of the European standards regarding the studied issue. The importance of studying the fiscal and accounting aspect of fixed assets depreciation arises from the logical consequence of the fact that the fiscal legislation of the Republic of Moldova regarding the depreciation of fixed assets suffers a constant change and completion. In addition, the accounting regulation of the fixed assets depreciation differs from the fiscal one, which creates an increased risk of committing an error or omission in practical application. Research on the accounting and fiscal treatment of fixed assets depreciation was carried out through combined application of classical research methods: the method of deduction, contradiction and analysis. As a result, we established the importance and practical necessity of continuing to harmonize the fiscal legislation of the Republic of Moldova in relation to its alignment with the accounting standards. JEL. M41, H25
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/509
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/509
dc.identifier.urihttps://cris.ase.md/handle/123456789/5175
dc.languageother
dc.publisherASEM
dc.subjectfixed assets
dc.subjectdepreciation of long term assets
dc.subjectdepreciation for fiscal purposes
dc.subjecttangible and intangible long term assets
dc.subjectmethods of calculating the depreciation
dc.titleTratamentul contabil și fiscal al amortizării mijloacelor fixe
dc.typeArticle
dspace.entity.typePublication
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