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Tratamentul contabil al marcilor in conformitate cu OMFP 18022014

valabil la 23 Aug 2024
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: Va rog sa imi precizati cum ar trebui sa se inregistreze corect o factura emisa de un furnizor pentru serviciile de inregistrare a marcii societatii. Precizez ca factura a avut doua linii: prima linie a fost �

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Cod CAEN: 5819

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)

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Intrebari similare din categoria Imobilizari necorporale

13Mar2025

Recunoastere imobilizare corporala

de Mihaela Corneanu valabil la 13 Mar 2025
Intrebare: Pentru infiintare si extindere retea de vanzari se inregistreaza cheltuieli cu salarii, obiecte de inventar, amortizare mijloace fixe etc.Se poate inregistra ca imobilizare corporala? Va rugam sa precizati temeiul legal si monografia contabila.
07Mar2025

Amortizare fond comercial constituit cu ocazia divizarii partiale

de Anca Bilas valabil la 07 Mar 2025
Intrebare: Va rog sa ma ajutati cum se procedeaza corect in cazul fondului comercial pozitiv: cu ocazia divizarii partiale cu 2 companii afiliate, societatea inregistreaza in contabilitate, pe contul 207, fond comercial pozitiv in valoare de 4,3 mil lei in anul 2019 (diferenta dintre valoarea de piata si activul net contabil). De atunci, fondul comercial pozitiv nu a suferit miscari. Trebuie/este ...
16Feb2025

Cesiune marca. Regim TVA

de Elena Garofil valabil la 16 Feb 2025
Intrebare: Societatea a achizitionat marci si domenii, care sunt utilizate de alte firme, astfel ca urmeaza vanzarea acestora catre beneficiari, respectiv cesiunea lor la OSIM. Conform Codului fiscal, cesiunea bunurilor necorporale intra in sfera TVA, fiind asimilata prestarilor de servicii. Aceasta inseamna ca societatea trebuie sa intocmeasca facturi fiscale cu TVA de 19%. Pot fi vandute la valoarea de ...
14Dec2024

Achizitie de bunuri necorporale de la o persoana fizica

de Vera Constantin valabil la 14 Dec 2024
Intrebare: O societate cumpara de la o persoana fizica romana prin contract de vanzare-cumparare bunuri necorporale, drept de proprietate pentru un grup de Facebook.Care este monografia contabila pentru aceasta achizitie. Ce fel de imobilizare necorporala este acest drept si pe ce perioada se amortizeaza?Din punct de vedere declarativ si al taxelor trebuie achitat ceva?
17Dec2024

Recunoastere in contabilitate imobilizare necorporala

de Mihaela Corneanu valabil la 17 Dec 2024
Intrebare: SRL platitoare de impozit pe venit, cu obiect de activitate 5821, creeaza intern doua jocuri pe care le pune gratuit la dispozitie pe diverse platforme. Din exploatarea acestora, obtine venituri de la diverse firme, intrucat, in timpul utilizarii, apar diverse reclame. Are doi salariati programatori si administratorul, care nu este remunerat. Toti trei au creat aceste jocuri. In afara de salarii, ...
10Nov2024

Fond comercial neamortizat. Corectarea erorilor contabile

de Carmen Adomnoaei valabil la 10 Nov 2024
Intrebare: Va rugam sa ne transmiteti solutia dumneavoastra in legatura cu urmatoarea situatie: Societatea X platitoare de TVA si impozit pe profit in Romania, a luat fiinta prin achizitionarea unei alte societati Y, in anul 2011. La momentul achizitiei, a fost constituit un fond comercial pozitiv reprezentand diferenta dintre valoarea de piata si valoarea platita pentru achizitia societatii Y. La data de ...
x

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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
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
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1991
1992
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1997
1998
1999
2000
2001
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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