| Articolul precedent |
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| Ultima descărcare din IBN: 2024-04-17 21:44 |
 SM ISO690:2012GRIGOROI, Lilia. Amortizarea fiscală prin prisma noilor reglementări. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători , Ed. Ediţia a XVII-a, 24-25 aprilie 2019, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediţia 17, pp. 110-112. ISBN 978-9975-75-961-8. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Simpozion Ştiinţific Internaţional al Tinerilor Cercetători Ediţia 17, 2019 |
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Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători" Ediţia a XVII-a, Chişinău, Moldova, 24-25 aprilie 2019 | ||||||
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| JEL: M41 | ||||||
| Pag. 110-112 | ||||||
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| Rezumat | ||||||
In this thesis are presented the main results regarding to the recent analysis of the changes of the regime of calculation the amortization for fiscal purposes and their impact on the "approaching" between the fiscal and the accounting rules.In carrying out of the research, we used the documentary analysis of the normative framework and of the specialized literature, testing the results through the case studies with concrete situations from an autochthonous entity. The results demonstrate a significant reduction of the complexity of the amortization calculation for the fiscal purposes for the future, but currently there are a lot of indistinctness and confusion . |
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| Cuvinte-cheie dépréciation, straight-line method of depreciation, tax depreciation, accounting depreciation |
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