Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
846 27 |
Ultima descărcare din IBN: 2024-03-19 18:43 |
Căutarea după subiecte similare conform CZU |
336.226.1 (22) |
Venituri publice (477) |
SM ISO690:2012 FRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Pragul de semnificaţie al mijloacelor fixe: facilitare sau provocare. In: Ştiinţa Agricolă, 2019, nr. 2, pp. 142-149. ISSN 1857-0003. DOI: https://doi.org/10.5281/zenodo.3625735 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Ştiinţa Agricolă | ||||||
Numărul 2 / 2019 / ISSN 1857-0003 /ISSNe 2587-3202 | ||||||
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DOI:https://doi.org/10.5281/zenodo.3625735 | ||||||
CZU: 336.226.1 | ||||||
Pag. 142-149 | ||||||
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Rezumat | ||||||
From January 1, 2014, the economic subjects were granted the right to qualify as fixed assets those tangible assets whose entry cost exceeds the significance threshold accepted in one entity or another. At the same time, the fiscal treatment of the fixed assets remained the same. As a result, due to the insufficient harmonization of the normative and legislative framework, the laborious determination of certain indicators of the Declaration the income tax was increased and the probability of committing errors was clearly increased. In this context, in the study given on the basis of two conventional examples, it was shown that in case of adopting a significance threshold higher or lower than the value ceiling in force, the calculation of the amount of the income tax is unjustifiably complicated and the labour of the accounting service is used irrationally |
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Cuvinte-cheie Adjustments, Declaration the income tax, Fixed assets, Low-value and short-lived items, Significance threshold, Ajustări, Declaraţia cu privire la impozitul pe venit, mijloace fixe, Obiecte de mică valoare şi scurtă durată, prag de semnificaţie |
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