Practical accounting
Reflectarea în contabilitate a valorii cotei părți procurate de către entitate de la persoana fizică
Fondatorul (persoană fizică) la compania B vinde capitalul social al societății 100% din 100%, care constituie 12 200 000 lei companiei A la preț de piață prin negocieri cu prețul de 2 500 000 lei, tranzacție prin virament bancar. Cum se va înregistra investiția dată la compania A: a) la preț de procurare 2 500 000 lei sau b) la prețul de 12 200 000 lei ? În conformitate cu prevederile pct. 72 din Standardul Național de Contabilitate „Creanțe și investiții financiare”, aprobat prin Ordinul Minister...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 May /2024 08:00
Domeniu:
Noutăți
Tags:
capital social | înstrăinare
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