| Articolul precedent |
| Articolul urmator |
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 571 1 |
| Ultima descărcare din IBN: 2022-11-30 11:42 |
| Căutarea după subiecte similare conform CZU |
| 631.111:658.152 (1) |
| Conducerea și organizarea fermelor (488) |
| Forme de întreprinderi. Finanțare (321) |
 SM ISO690:2012FRECĂUŢEANU, Alexandru, DIACONU, Ana. Reflectarea terenurilor ca active de capital în declaraţia cu privire la impozitul pe venit. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 78-80. ISBN 978-9975-64-244-6. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.32, 2013 |
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Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
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| CZU: 631.111:658.152 | ||||||
| Pag. 78-80 | ||||||
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Land along with several other accounting elements belong to the so - called capital assets. Losses on disposal of these assets are not recognized as ordinary and necessary expenses, and profits are taxed at a rate of 50%. A relevant example could be the annex 1.2D from the declaration on incometax. But this is a sophisticated architectural example which contains erroneous terms that have to be changed. |
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| Cuvinte-cheie capital assets, capital gain, capital loss, land, tax policy |
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