Acest curs trateaza operatiunile de reorganizare ale societatilor comerciale din punct de vedere contabil, fiscal si procedural. Cursul este destinat profesionistilor din sectorul financiar-contabil si necesita cunostinte de baza de contabilitate si de fiscalitate. Parcurgand acest curs...
Această lecție prezintă modul de reportare a pierderilor fiscale de la o perioadă la alta pentru calculul de impozit pe profit.
Această lecție abordează modul de impozitare din perspectiva impozitului pe profit a cheltuielilor cu sponsorizările.
This course covers the requirements of IFRS 15 "Revenues from contracts with customers" issued by the International Accounting Standard Board in May 2014 applicable for the annual periods beginning on or after 1 January 2018. By...
Acest curs este dedicat antreprenorilor, celor ce administreaza afaceri dar si incepatorilor in domeniul analizei financiare care doresc sa inteleaga cum pot folosi situatia fluxului de numerar in procesul de decizie in timpul unei crize. Parcurgerea...
This course is dedicated to any entrepreneur/business administrator or professional aiming to understand how a short cash flow analysis may help in decision making during crisis times. It does not require specialized financial analysis skills. The duration...
This is the Personal Income Tax (PIT) module of the "Romanian Taxation" course for ACCA exams. In this course you will learn how should be taxed any income obtained by a Romanian resident (except the incomes...
This is the Corporate Income TAX (CIT) module of the "Romanian Taxation" course for ACCA exams. The course covers profit tax, micro-enterprises' tax as well as the employers' mandatory social contributions payable. Each tax/contribution is treated from...
This is the VAT module of the "Romanian Taxation" course for ACCA exams. The course starts from explaining the principles governing VAT, you will learn who is a taxable person for VAT purposes, what transactions are...
This course covers the requirements of IFRS 16 "Leases" issued by the International Accounting Standard Board in January 2016 applicable for the annual periods beginning on or after 1 January 2019. By the end of this...
This is not a course we teach you! This is a course you teach us! We are convinced that our success is due to the fact that we are constantly paying attention to your advices so, if...
Prevederi legale relevante: art. 25 alin. (4) lit. c), art.304 alin. (1) lit. c) si alin. (2) din Codul fiscal si normele metodologice aferente. Data ultimei actualizari: 31.01.2020
Descrierea principalelor aspecte ce trebuie avute in vedere pentru a determina daca activitatea unui nerezident in Romania genereaza sau nu un sediu permanent (prin loc fix sau agent dependent) Prevederi legale relevante: art. 8 din Codul...
This course presents the requirements of IAS 1 "Presentation of Financial Statements" for intermediate level.
Prevederi legale relevante: art. 25 alin. (3) lit. e) si f) din Codul fiscal si punctul 78, alin. 10 lit. e) din Normele metodologice date in aplicarea art. 304 din Codul fiscal Data ultimei actualizari: 06.12.2019
Prevederi legale relevante: art. 19 alin. (3) din Codul fiscal si punctul 2.5.2 din Reglementarile contabile aprobate prin Ordinul 1802/2014 Data ultimei actualizari: 21.11.2019
Prezentarea situatiilor in care anul fiscal poate fi diferit de anul calendarisitc. Prevederi legale relevante: art. 16 din Codul fiscal Data ultimei actualizari: 13.11.2019
Lectia ilustreaza conditiile in care se impune pregatirea dosarului preturilor de tranfer precum si termenele legale de prezentare a acestuia in cazul solicitarii de la autoritatile fiscale. Prevederi legale relevante: Ordinul 442/2016 privind cuantumul tranzacţiilor, termenele...
Floris Busila
Floris Busila
Madalina Ion
Madalina Ion
Mihaela Danilov
