Amortizarea mijloacelor fixe: aspecte contabile și fiscale

Abstract

In this article, we examined the depreciation of fixed assets applying the current legislation of the Republic of Moldova. Depreciation of fixed assets is an essential aspect of the accounting and fiscal management of a company's assets. The theme of fixed asset depreciation is particularly relevant and important in the context of the continuously evolving economic environment in the Republic of Moldova. Our aim was to analyze the accounting and fiscal aspects of fixed asset depreciation in the Republic of Moldova, focusing on the rules and procedures that must be followed according to the legislation. We emphasized on the methods of depreciation calculation, recognized accounting methods, as well as the tax implications that entities encounter in the process of managing fixed assets. Therefore, we have found that it is important and necessary to continue the practice of harmonizing the fiscal legislation of the Republic of Moldova in relation to aligning it with accounting standards. CZU: 657.421(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.88