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Portal actualizat la 15 Aprilie 2025
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  • Subiectul saptamanii
  • Inregistrare platitor de TVA
    Firma de prestari servicii, neplatitoare de TVA, incheie un contract pentru o lucrare ce se va desfasura pe 12 luni. Partile stabilesc facturarea serviciilor (atentie, nu avans) la data semnarii contractului. La finalul lucrarii se va intoc...
    mai mult

Reevaluare cladiri. Tratament contabil

valabil la 16 Ian 2022
Ionut Jinga Raspuns oferit de
Ionut Jinga

consultant fiscal

Intrebare: In prezent am inregistrat ca mijloc fix o singura cladire si teren, deoarece asa a fost cumparat cu mult timp in urma. Am facut un raport de evaluare cu un evaluator autorizat pentru a inregistra in contabilitate fiecare cladire si teren conform cartilor funciare. In aceasta locatie avem 15 cladiri.

Care este monografia contabila pentru inregistrarea acestui raport de reevaluare a cladirilor in contabilitate? Acum toate valorile sunt mai mari decat cele initiale. As dori sa fac inregistrarea la 31.12.2021. Este ok?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 4673

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 16 ian 2022.

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Intrebari similare din categoria Mijloace fixe

12Apr2025

Achizitie stand expo

de Stan Cosmina valabil la 12 Apr 2025
Intrebare: In ce categorie din catalogul mijloacelor fixe as putea sa incadrez achizitia unui stand expo Orson, valoare fara TVA 15.225,07 lei, detalii mai jos:STAND EXPO ORSONStand pentru un spatiu expozitional cu 2 laturi deschise, compus din:Perete drept, 3 x 2,3 m (L x h), personalizat 1 fata 1 bucataPerete drept, 2,5 x 2,3 m (L x h), personalizat 1 fata 1 bucataPerete 3D, 2 x 3 m (L x h), ...
14Apr2025

Determinarea regimului fiscal al constructiilor si amenajarilor

de Liviu Sapunaru valabil la 14 Apr 2025
Intrebare: O societate comerciala avand ca obiect de activitate comert cu cereale are la 31.12.2024 urmatoarele imobilizari, valoare ramasa neamortizata:Contul 2112Gard 43.000 leiParcare 100.000 leiPlatforma betonata 120.000 leiContul 212Post trafo 40.000 leiSopron 200.000 leiGroapa siloz 80.000 leiConstructie fundatie siloz 400.000 leiContainer 6.000 leiPut apa 12.000 leiSistem alimentare cu ...
11Apr2025

Tratamentul contabil al investitiilor in instalatii de racordare predate operatorului de retea

de Liviu Sapunaru valabil la 11 Apr 2025
Intrebare: Societatea a a achitat toate costurile privind executia lucrarilor de constructie aferente investitiei extindere linie electrica subterana, racordare la reteaua electrica de distributie a obiectivului depozit apartinand societatii a.Avem urmatoarele documente:1.Proces verbal de receptie la terminare a lucrarilor nr. ...../2024, in care valoarea finala a lucrarilor executate este 855.782,84 lei ...
07Apr2025

Achizitie container pentru birou. Impozite locale

de Diana Ioana Tabara valabil la 07 Apr 2025
Intrebare: O societate comerciala are in proprietate o cladire din beton utilizata ca depozit pentru marfuri, cu o valoare de inventar de 5.800.000 lei, cladire pentru care firma plateste impozit la finantele locale. Societatea doreste sa achizitioneze un container de dimensiuni 6 x 2,4 x 2,7 m, in valoare de 28.000 lei fara TVA, cu peretii din panouri sandwich, cu o usa si doua feronerie, iar planseul este ...
04Apr2025

Deductibilitate TVA auto nefolosit in activitatea economica

de Stan Cosmina valabil la 04 Apr 2025
Intrebare: Doresc sa achizitionez un autoturism din Germania. Acesta nu este in scop de distributie si nu aduce venit societatii. As dori sa stiu tratamentul fiscal al TVA.
03Apr2025

Incadrare mijloace fixe

de Olguta Crevelescu valabil la 03 Apr 2025
Intrebare: In ce grupa de mijloace fixe este se incadreaza o retea wifi in valoare de 40.000 euro, amenajata intr-o hala industriala?
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
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1975
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1978
1979
1980
1981
1982
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1984
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1986
1987
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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