Divergențe privind contabilizarea echipamentului agricol procurat în rate

Abstract

The Importance of this study arose from the difficulties encountered by practicing accountants in the process of accounting for economic operations, on contracts for the purchase of agricultural equipment, through IS ITA Mecagro, a state-owned enterprise. The issue of the study consists in the divergences that appeared in the accounting process, because from a legal point of view, the beneficiary does not have the right to register in the balance sheet the goods purchased in installments. From an accounting and fiscal point of view these goods constitute a financial lease, but the opinions between practitioners are divided, so we aim to bring clarity on the accounting operations of purchasing these goods, according to current economic legislation in the Republic of Moldova. JEL: M 41