Tratamentul contabil și fiscal al amortizării mijloacelor fixe

Abstract

In this article, we examined the accounting and fiscal treatment of depreciation of fixed assets, applying the current legislation of the Republic of Moldova compared to the international regulations. We also examined the positive and negative aspects of the constant trend of harmonization and adaptation of the Moldovan fiscal legislation to the requirements of the European standards regarding the studied issue. The importance of studying the fiscal and accounting aspect of fixed assets depreciation arises from the logical consequence of the fact that the fiscal legislation of the Republic of Moldova regarding the depreciation of fixed assets suffers a constant change and completion. In addition, the accounting regulation of the fixed assets depreciation differs from the fiscal one, which creates an increased risk of committing an error or omission in practical application. Research on the accounting and fiscal treatment of fixed assets depreciation was carried out through combined application of classical research methods: the method of deduction, contradiction and analysis. As a result, we established the importance and practical necessity of continuing to harmonize the fiscal legislation of the Republic of Moldova in relation to its alignment with the accounting standards. JEL. M41, H25