Pierderi fiscale

Această lecție prezintă modul de reportare a pierderilor fiscale de la o perioadă la alta pentru calculul de impozit pe profit.

Sponsorizări

Această lecție abordează modul de impozitare din perspectiva impozitului pe profit a cheltuielilor cu sponsorizările.

IFRS 15 revenues from contracts with customers

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. Follow...

Crisis cash flow management (romana)

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...

Crisis cash flow management

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...

Romanian Taxation – PIT module

This is the Personal Income Tax (PIT) module of the "Romanian Taxation" course for ACCA exams. Although this course is specifically designed for those aiming to pass the ACCA exam on taxation, Romanian stream, the course...

Romanian Taxation – CIT module

This is the Corporate Income TAX (CIT) module of the "Romanian Taxation" course for ACCA exams. Although this course is specifically designed for those aiming to pass the ACCA exam on taxation, Romanian stream, the course...

Romanian Taxation – VAT module

This is the VAT module of the "Romanian Taxation" course for ACCA exams. Although this course is specifically designed for those aiming to pass the ACCA exam on taxation, Romanian stream, the course may help any...

IFRS 16 Leases

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.   All lessons are followed by...

We value your advices!

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...

Bunuri lipsa din gestiune

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

Sediul permanent

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...

Rezerve legale

IAS 8 Accounting policies, changes in accounting estimates and errors

This course is about IAS 8 - 

IAS 8 Accounting policies, changes in accounting estimates and errors

(1 Votes)

Mihaela Danilov

3

IAS 1 Presentation of Financial Statements

This course presents the requirements of IAS 1 "Presentation of Financial Statements" for intermediate level.  

Deducerea pierderilor tehnologice

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

Corectii referitoare la perioadele anterioare

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

Anul fiscal

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

Dosarul preturilor de transfer – conditii si termene de prezentare

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...

Preturi de transfer – persoane afiliate

Filmuletul ilustreaza definitia persoanelor afiliate si modul in care se determina afilierea in cazul detinerilor indirecte.   Prevederi legale relevante: art. 11 alin. (4) din Codul fiscal si punctul 26 a art. 7 din Codul fiscal   Data ultimei...