Articole cu aceleași cuvânt cheie: durata de utilizare economică

Abordări conceptual-teoretice și practice în relaţia contabilitate-fiscalitate (scutire impozit profit investit, leasing financiar, amortizare)
01 01 2022
We approached this study, without claiming to be exhaustive, from the perspective of complying with accounting and tax rules, focusing on tax optimization of the profit invested in the acquisition of tangible fixed assets and also with the presentation of possible errors in accounting and tax treatment of these operations.In our opinion, although the text of the law has an unambiguous interpretation, due to the imperfection of ...
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