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CUPRINSUnitatea de nvare nr. 5. POLITICI I OPIUNI REFERITOARE LA CONTABILITATEAIMOBILI!RILOR CORPORALE I NECORPORALE.............................................................."

5.#. Re$%n&a'terea a$tive(&r i)&*i(i+ate......................................................................................"5.,. I)&*i(i+ri(e ne$&r-&ra(e......................................................................................................

5.,.#. Re$%n&a'terea 'i eva(%area %nei i)&*i(i+ri ne$&r-&ra(e..............................................

5.,.,. C/e(t%ie(i(e de $&n0tit%ire...............................................................................................55.,.". C/e(t%ie(i(e de de+v&(tare...............................................................................................15.,.. C&n$e0i%ni(e2 *revete(e2 (i$ene(e2 )r$i(e $&)er$ia(e2 dre-t%ri(e 'i a$tive(e 0i)i(are. .35.,.5. F&nd%( $&)er$ia(..........................................................................................................#,

5.". I)&*i(i+ri(e $&r-&ra(e........................................................................................................#"5.".#. Re$%n&a'tere.................................................................................................................#"5.".,. Eva(%are........................................................................................................................#5.".". A)&rti+area i)&*i(i+ri(&r $&r-&ra(e...........................................................................,#5.".. Reeva(%area i)&*i(i+ri(&r $&r-&ra(e...........................................................................,5

PROBELEME PROPUSE SPRE REOL4ARE......................................................................." BIBLIO6RAFIE...........................................................................................................................",

Studiind unitatea vei fi capabili:

s folosii limbajul i terminologia specific; s definii activele imobilizate; s explicai noiunea de resurs controlat; s motivai schimbarea politicilor contabile privind activele imobilizate; s explicai rolul politicilor i opiunilor n reflectarea activelor imobilizate.

imp necesar: !"" minute7%- -ar$%r8erea a$e0tei %niti vei 9i 9a)i(iari+ai $% -&(iti$i(e 'i

&-i%ni(e $&nta*i(e $% -rivire (a $&nta*i(itatea i)&*i(i+ri(&r ne$&r-&ra(e'i $&r-&ra(e2 vei -%tea e:-(i$a n&i%nea de re0%r0 $&ntr&(at 'i de

0$/i)*are a -&(iti$i(&r 'i &-i%ni(&r $&nta*i(e n d&)eni%.

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#nitatea de nvare nr. $. %&'(()( *( &%+(#,( -/-(&0- '0)&,01('(00 (2&1('(34-('&- )&-%&-0' *( ,)&-%&-0'

P&(iti$i(e 'i &-i%ni(e $&nta*i(e $% -rivire (a $&nta*i(itatea i)&*i(i+ri(&r $&r-&ra(e 'i

ne$&r-&ra(e 0e de0-rind din ana(i+a n&r)e(&r $&nta*i(e $%-rin0e de OMFP nr. "55;,3

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5.,. (mobilizrile necorporale(mobilizrile necorporale0%nt a$tive indenti9i$a*i(e2 ne)&netare2 9r 0%-&rt )ateria( 'i

dein%te -entr% %ti(i+area n -r&$e0%( de -r&d%$ie 0a% 9%rni+are de *%n%ri 0a% 0ervi$ii2 -entr% a 9in$/iriate teri(&r 0a% -entr% a 9i 9&(&0ite n 0$&-%ri ad)ini0trative.

P&trivit Re8(e)entri(&r $&nta*i(e $&n9&r)e $% dire$tive(e e%r&-ene2 n 0tr%$t%rai)&*i(i+ri(&r ne$&r-&ra(e 0e $%-rind?- $/e(t%ie(i(e de $&n0tit%ire- $/e(t%ie(i(e de de+v&(tare- $&n$en0i%ni(e2 *revete(e2 (i$ene(e2 )r$i(&r $&)er$ia(e2 dre-t%ri(e 'i a$tive(e 0i)i(are2

$% e:$e-ia $e(&r $reate intern- 9&nd%( $&)er$ia(- a(te i)&*i(i+ri ne$&r-&ra(e- avan0%ri(e 'i i)&*i(i+ri(e ne$&r-&ra(e n $%r0 de e:e$%ie

/iscalitate?Re-re+int i)&*i(i+ri ne$&r-&ra(e 'i 0e re$%-erea+ -rin inter)edi%( ded%$eri(&r de a)&rti+are

(iniar -e -eri&ada $&ntra$t%(%i 0a% -e d%rata de %ti(i+are2 d%- $a+?- $/e(t%ie(i(e a9erente a$/i+ii&nrii de *revete2 dre-t%ri de a%t&r2 (i$ene2 )r$i de

$&)er 0a% 9a*ri$ 'i a(te i)&*i(i+ri ne$&r-&ra(e re$%n&0$%te din -%n$t de vedere$&nta*i(2

- $/e(t%ie(i(e de de+v&(tare $are din -%n$t de vedere $&nta*i( re-re+int i)&*i(i+rine$&r-&ra(e2

Fa$ e:$e-ie? $/e(t%ie(i(e de $&n0tit%ire2 9&nd%( $&)er$ia(2 i)&*i(i+ri(e ne$&r-&ra(e $% d%rat de via %ti( nedeter)inat2 n$adrate a0t9e( -&trivitre8(e)entri(&r $&nta*i(e2

$.7.!. -ecunoaterea i evaluarea unei imobilizri necorporalePentr% a re$%n&a'te & i)&*i(i+are ne$&r-&ra( tre*%ie )ai nt>i 0 0e a-re$ie+e -rin

i-&te+e rai&na(e 'i d&$%)entate $riteri%( identi9i$a*i(2 $&ntr&(%( a0%-ra %nei re0%r0e 'i &*inereade *ene9i$ii e$&n&)i$e viit&are.

Criteri%( de identi9i$are e0te nde-(init de & i)&*i(i+are ne$&r-&ra( da$?- e0te 0e-ara*i(2 adi$ -&ate 9i 0e-arat 0a% divi+at de entitate 'i v>nd%t2 tran09erat2

n$/iriat 0a% 0$/i)*at2 9ie individ%a(2 9ie )-re%n $% %n $&ntra$t2 %n a$tiv 0a% &dat&rie $&re0-&ndent2 0a%

- de$%r8e din dre-t%ri $&ntra$t%a(e 0a% de a(t nat%r (e8a(.

O entitate -&ate $&ntr&(a *ene9i$ii(e e$&n&)i$e viit&are de -e %r)a %nei i)&*i(i+rine$&r-&ra(e -rin di9erite )&da(iti2 $a de e:e)-(%? $%n&'tine(e te/ni$e 'i de -ia -&t 8enera*ene9i$ii e$&n&)i$e viit&are da$ 0%nt -r&teate de dre-t%ri(e de a%t&r2 0a% $&n0tr>n8erea (e8a( aan8aai(&r de a -0tra $&n9idenia(itatea2 et$.

F&(&0irea @%ti(i+area %nei i)&*i(i+ri ne$&r-&ra(e -&ate 8enera *ene9i$ii e$&n&)i$eviit&are $are -&t in$(%de venit%( din v>n+area -r&d%0e(&r 0a% 0ervi$ii(&r2 e$&n&)i0irii 0a% a(te*ene9i$ii2 $a de e:e)-(% %ti(i+area -r&-rietii inte(e$t%a(e ntr%n -r&$e0 de -r&d%$ie -&atered%$e $&0t%ri(e de -r&d%$ie viit&are.

7e a0e)enea2 tre*%ie de)&n0trat $ 0%nt nde-(inite $riterii(e de re$%n&a'tere 'i an%)e?

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- e0te -r&*a*i( $a *ene9i$ii(e e$&n&)i$e viit&are atri*%i*i(e i)&*i(i+rii 0 revinentitii 'i

- $&0t%( %nei i)&*i(i+ri -&ate 9i eva(%at $redi*i(.

valuarea initiala a imobilizarilor necorporaleO i)&*i(i+are ne$&r-&ra(a 0e inre8i0trea+a initia( (a $&0t%( de a$/i+itie 0a% de -r&d%$tie2

a0a $%) 0%nt de9inite de re8(e)entri 'i -re+entate anteri&r n a$e0t )ateria(.C&0t%( de a$/i+iie a( %n%i a$tiv ne$&r-&ra( $%-rinde -re%( de $%)-rare2 ta:e(e de i)-&rt'i a(te ta:e2 $>t 'i &ri$e $/e(t%ia( dire$t atri*%i*i( -re8tirii a$e0t%ia2 n vederea %ti(i+rii-rev+%te. C/e(t%ie(i(e atri*%i*i(e $%-rind2 de e:e)-(%2 &n&rarii(e n n%)e(e 0ervi$ii(&r %ridi$e2$&0t%ri(e te0trii 9%n$i&nrii $&re0-%n+t&are a i)&*i(i+rii. 7in $&0t 0%nt ded%0e re)i+e(e 'ira*at%ri(e $&)er$ia(e.

Un e(e)ent ra-&rtat dre-t $/e(t%ia(a intr& -eri&ada n% -&ate 9i re$%n&0$%t %(teri&r $a-arte din $&0t%( %nei i)&*i(i+ari ne$&r-&ra(e.

)heltuieli ulterioareC/e(t%ie(i(e %(teri&are e9e$t%ate $% & i)&*i(i+are ne$&r-&ra(a d%-a $%)-ararea 0a%

9ina(i+area a$e0teia 0e inre8i0trea+a in $&nt%ri(e de $/e(t%ie(i at%n$i $and 0%nt e9e$t%ate.C/e(t%ie(i(e %(teri&are v&r )a&ra $&0t%( i)&*i(i+arii ne$&r-&ra(e at%n$i $and e0te -r&*a*i(

$a a$e0te $/e(t%ie(i v&r -er)ite a$tiv%(%i 0a 8enere+e *ene9i$ii e$&n&)i$e viit&are -e0te-er9&r)anta -reva+%ta initia( 0i -&t 9i eva(%ate $redi*i(.

valuarea la data bilantuluiO i)&*i(i+are ne$&r-&ra(a tre*%ie -re+entata in *i(ant (a va(&area de intrare2 )ai -%tin

a%0tari(e $%)%(ate de va(&are.)edareaO i)&*i(i+are ne$&r-&ra(a tre*%ie 0$&a0a din evidenta (a $edare 0a% at%n$i $and ni$i%n

*ene9i$i% e$&n&)i$ viit&r n% )ai e0te a0te-tat din %ti(i+area 0a% $edarea 0a.In $a+%( 0$&aterii din evidenta a %nei i)&*i(i+ari ne$&r-&ra(e2 0%nt evidentiate di0tin$t

venit%ri(e din van+are2 $/e(t%ie(i(e re-re+entand va(&area nea)&rti+ata a i)&*i(i+arii 0i a(te$/e(t%ie(i (e8ate de $edarea a$e0teia.

$.7.7. )heltuielile de constituire)heltuielile de constituire 0%nt $/e(t%ie(i(e &$a+i&nate de n9iinarea 0a% de+v&(tarea %nei

entiti @ta:e 'i a(te $/e(t%ie(i de n0$riere 'i n)atri$%(are2 $/e(t%ie(i -rivind e)i0i%nea 'iv>n+area de a$i%ni 'i &*(i8ai%ni2 -re$%) 'i a(te $/e(t%ie(i de a$ea0t nat%r2 (e8ate de n9iinarea'i e:tinderea a$tivitii entitii.

O entitate -&ate in$(%de $/e(t%ie(i(e de $&n0tit%ire (a

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a, a$/itarea dat&riei $% OP?

F%rni+&ri de i)&*i(i+ri

G 5#,#C&nt%ri (a *n$i n(ei

5. (ei

a" nre8i0trarea a)&rti+rii an%a(e a $/e(t%ie(i(&r de $&n0tit%ire @5. (ei ; , ani?1H##

C/e(t%ie(i de e:-(&atare -rivind a)&rti+areai)&*i(i+ri(&r

G ,H#A)&rti+area $/e(t%ie i(&r de$&n0tit%ire

,.5 (ei

a 0$&aterea din 8e0ti%ne a $/e(t%ie(i(&r de $&n0tit%ire d%- tre$erea $e(&r , ani?,H#

A)&rti+area $/e(t%ie(i(&r de $&n0tit%ireG ,#

C/e(t%ie(i de$&n0tit%ire

5. (ei

Varianta b)re$%n&a'terea a$e0t&ra (a $/e(t%ie(i a(e -eri&adei?

1 C/e(t%ie(i G # F%rni+&ri 5. (ei

Dn 0it%aia n $are $/e(t%ie(i(e de $&n0tit%ire n% 0%nt inte8ra( a)&rti+ate2 -r&9it%( n% -&ate9i di0tri*%it2 $% e:$e-ia $a+%(%i n $are 0%)a re+erve(&r di0-&ni*i(e -entr% di0tri*%ire 'i a-r&9it%(%i re-&rtat e0te $e( -%in e8a( $% $ea a $/e(t%ie(i(&r nea)&rti+ate.

S%)e(e nre8i0trate (a r'it%( -ri)%(%i an de (a n9iinare2 & entitate -re+int n *i(an $/e(t%ie(i de$&n0tit%ire nea)&rti+ate n 0%) de #. (ei2 iar $a-ita(%( -r&-ri% e0te n 0%) de ,.# (ei29&r)at din? $a-ita( 0&$ia(? 5 (ei2 -r&9it%( net a( e:er$ii%(%i $%rent @in$(%0iv $e( de0tinat re+ervei (e8a(e? #.1 (ei2

Re+erva (e8a( de $&n0tit%it din -r&9it%( $%rent2 -&trivit -revederi(&r (e8a(e? # (ei. Dna$ea0t 0it%aie2 din -r&9it%( net a( e:er$ii%(%i de #.1 (ei 0e -&ate di0tri*%i & 0%) )a:i) de5 (ei @#.1 (ei -r&9it net a( e:er$ii%(%i # (ei re+erva (e8a( #. (ei $/e(t%ie(i de$&n0tit%ire nea)&rti+ate.

5.,.". C/e(t%ie(i(e de de+v&(tare

Pentr% a 0ta*i(i da$ & i)&*i(i+are ne$&r-&ra( 8enerat intern nde-(ine'te $riterii(e dere$%n&a'tere2 & entitate $(a0i9i$ 8enerarea i)&*i(i+rii ntr& 9a+ de $er$etare 'i & 9a+ dede+v&(tare. 7a$ & entitate n% -&ate 9a$e di0tin$ia ntre 9a+a de $er$etare 'i $ea de de+v&(tare a(e%n%i -r&ie$t intern de $reare a %nei i)&*i(i+ri ne$&r-&ra(e2 entitatea tratea+ $/e(t%ie(i(e $% a$e(-r&ie$t $a 'i $%) ar 9i deter)inate d&ar de 9a+a de $er$etare.Cercetarea este investigaia original i planificat ntreprins n scopul ctigrii unor

cunotine sau nelesuri tiinifice ori tehnice noi.Dezvoltare

a

const n aplicarea descoperirilor din cercetare sau a altor cunotine ntr-un plansau proiect ce vizeaz producia de materiale, dispozitive, produse, procese,

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sisteme sau servicii noi sau mbuntite substanial nainte de ncepereaproduciei sau utilizrii comerciale.

Ni$i& i)&*i(i+are ne$&r-&ra( $are de$%r8e din $er$etare nu 0e re$%n&a'te. C/e(t%ie(i(e $%$er$etarea 0e re$%n&0$ (a $/e(t%ie(i at%n$i $>nd 0%nt 0%-&rtate2 de&are$e n 9a+a de $er$etare a%n%i -r&ie$t intern2 & entitate n% -&ate de)&n0tra $ & i)&*i(i+are ne$&r-&ra( e:i0t 'i $ a$ea0ta

va 8enera *ene9i$ii e$&n&)i$e viit&are.E:e)-(e de a$tiviti de $er$etare 0%nt?a a$tiviti(e a( $r&r 0$&- e0te a$e(a de a &*ine $%n&'tine n&i* identi9i$area2 eva(%area 'i 0e(e$ia 9ina( a a-(i$aii(&r de0$&-eriri(&r 9$%te -rin $er$etare

0a% a a(t&r $%n&'tine$ $%tarea de a(ternative -entr% )ateria(e2 in0tr%)ente2 -r&d%0e2 -r&$e0e2 0i0te)e 0a%

0ervi$ii 'id 9&r)%(area2 e(a*&rarea2 eva(%area 'i 0e(e$ia 9ina( a a(ternative(&r -&0i*i(e -entr%

)ateria(e2 in0tr%)ente2 -r&d%0e2 -r&$e0e2 0i0te)e 0a% 0ervi$ii n&i 0a% )*%ntite.O i)&*i(i+are ne$&r-&ra( 8enerat de de+v&(tare @0a% 9a+a de de+v&(tare a %n%i -r&ie$t

intern 0e re$%n&a'te da$2 'i n%)ai da$2 & entitate -&ate de)&n0tra t&ate e(e)ente(e %r)t&are?

a 9e+a*i(itatea te/ni$ -entr% 9ina(i+area i)&*i(i+rii ne$&r-&ra(e2 a0t9e( n$>t a$ea0ta 0 9iedi0-&ni*i( -entr% %ti(i+are 0a% v>n+are* intenia 0a de a 9ina(i+a i)&*i(i+area ne$&r-&ra( 'i de a & %ti(i+a 0a% vinde$ $a-a$itatea 0a de a %ti(i+a 0a% vinde i)&*i(i+area ne$&r-&ra(d )&d%( n $are i)&*i(i+area ne$&r-&ra( va 8enera *ene9i$ii e$&n&)i$e viit&are -r&*a*i(e.e Printre a(te(e2 entitatea -&ate de)&n0tra e:i0tena %nei -iee -entr% -r&d%$ia 8enerat de

i)&*i(i+area ne$&r-&ra( &ri -entr% i)&*i(i+area ne$&r-&ra( n 0ine 0a%2 da$ 0e -revede9&(&0irea ei -e -(an intern2 %ti(itatea i)&*i(i+rii ne$&r-&ra(e

9 di0-&ni*i(itatea %n&r re0%r0e te/ni$e2 9inan$iare 'i de a(t nat%r ade$vate -entr% a$&)-(eta de+v&(tarea 'i -entr% a %ti(i+a 0a% vinde i)&*i(i+area ne$&r-&ra(

8 $a-a$itatea 0a de a eva(%a $redi*i( $/e(t%ie(i(e atri*%i*i(e i)&*i(i+rii ne$&r-&ra(e -e-eri&ada de+v&(trii 0a(e.

E:e)-(e de a$tiviti de de+v&(tare 0%nt?a -r&ie$tarea2 $&n0tr%$ia 'i te0tarea -r&d%$iei inter)ediare 0a% 9&(&0irea inter)ediar a

-r&t&ti-%ri(&r 'i )&de(e(&r* -r&ie$tarea %ne(te(&r 'i )atrie(&r $are i)-(i$ te/n&(&8ie n&%$ -r&ie$tarea2 $&n0tr%$ia 'i &-erarea %nei %+ine -i(&t $are n% e0te 9e+a*i( din -%n$t de

vedere e$&n&)i$ -entr% -r&d%$ia -e 0$ar (ar8d -r&ie$tarea2 $&n0tr%$ia 'i te0tarea %nei a(ternative a(e0e -entr% a-arate(e2 -r&d%0e(e2

-r&$e0e(e2 0i0te)e(e 0a% 0ervi$ii(e n&i 0a% )*%ntite.C/e(t%ie(i(e de de+v&(tare 0e a)&rti+ea+ -e -eri&ada $&ntra$t%(%i 0a% -e d%rata de %ti(i+are2

d%- $a+.

Dn 0it%aia n $are $/e(t%ie(i(e de de+v&(tare n% a% 9&0t inte8ra( a)&rti+ate2 n% 0e 9a$e ni$i&di0tri*%ire din -r&9it%ri2 $% e:$e-ia $a+%(%i n $are 0%)a re+erve(&r di0-&ni*i(e -entr% di0tri*%ire'i a -r&9it%(%i re-&rtat e0te $e( -%in e8a( $% $ea a $/e(t%ie(i(&r nea)&rti+ate. Dntr%$>t (e8i0(aianai&na( n% de9ine'te re+erve(e di0tri*%i*i(e2 0e v&r avea n vedere re+erve(e $are -&t 9i %ti(i+ate2-&trivit (e8ii.

xemplu: O entitate e$&n&)i$ 'i de09'&ar a$tivitatea n ind%0tria 9ar)a$e%ti$ 'i are $a&*ie$t de a$tivitate $er$etareade+v&(tarea2 rea(i+at -rin?

a (a*&rat&r%( -r&-ri% de $er$etare

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* $&(a*&rare $% %n $entr% de $er$etri -entr% )edi$a)ente./aza de cercetareDn (%na ian%arie N2 entitatea a nre8i0trat %r)t&are(e $&n0%)%ri -entr% (a*&rat&r%(-r&-ri% de $er$etare?

)aterii -ri)e? ,. (ei2 )ateria(e a%:i(iare? 5. (ei2

)an&-er? 5 (ei2 a)&rti+are i)&*i(i+ri $&r-&ra(e? " (ei.7in a$tivitatea de09'%rat n (a*&rat&r%( -r&-ri% de $er$etare e0te 8re% de -rev+%t

-&0i*i(itatea &*inerii de *ene9i$ii e$&n&)i$e viit&are. Dn a$e0t 0en02 $/e(t%ie(i(e &$a+i&nate a%9&0t $&n0iderate $&0t%ri de $er$etare 'i a% a9e$tat -r&9it%( $&nta*i( a( -eri&adei.

Pentr% re9(e$tarea n $&nta*i(itate a $&n0%)%ri(&r &$a+i&nate n a$tivitatea de $er$etare2 0ee9e$t%ea+ nre8i0trri(e?

1# C/e(t%ie(i $% )aterii(e -ri)e G "# Materii -ri)e ,. (ei

1, C/e(t%ie(i $% )ateria(e(e $&n0%)a*i(e G ", Materia(e $&n0%)a*i(e 5. (ei

1# C/e(t%ie(i $% 0a(arii(e -er0&na(%(%i G ,# Per0&na( 0a(arii dat&rate 5 (ei

1H## C/e(t%ie(i de e:-(&atare -rivinda)&rti+area i)&*i(i+ri(&r

G ,H# A)&rti+ri -rivindi)&*i(i+ri(e $&r-&ra(e

" (ei

/aza de dezvoltareDn d&)eni%( $er$etrii 'i de+v&(trii2 a$tivitatea de09'%rat (a entitate are $a 0$&-

&*inerea %n%i n&% va$$in anti8ri-a( 'i a a(t&r trei )edi$a)ente n&i.Entitatea a n$/eiat $% %n $entr% de $er$etri -entr% )edi$a)ente %n $&ntra$t -entr%

a$/i+ii&narea 0t%di%(%i =Te/n&(&8ia de &*inere a va$$in%(%i Anti8ri-= n va(&are de 1. (ei.Se a-re$ia+ $ 0%nt nde-(inite $riterii(e -entr% re$%n&a'terea a$e0t&r $/e(t%ie(i $a a$tiv.

Dnre8i0trarea n $&nta*i(itate a a$/i+iiei?," C/e(t%ie(i de de+v&(tare G F%rni+&ri de i)&*i(i+ri 1. (eiEntitatea nre8i0trea+ n a$eea'i (%n2 (a O9i$i%( de Stat -entr% Invenii 'i Mr$i @OSIM2

-r&d%0%( a0t9e( &*in%t. Ta:e(e -(tite -entr% *revetarea a$e0tei invenii 0e ridi$ (a 0%)a de 5.(ei2 -r&d%0%( 9iind -r&teat -e & -eri&ad de trei ani.

Se &*ine dre-t%( de a vinde (i$ena a0%-ra 9a*ri$rii a$e0t%i va$$in -e & -eri&ad de treiani.

Dnre8i0trarea (i$enei (a & va(&are de 15. (ei @$/e(t%ia(a de de+v&(tare e0te de 1. (ei2(a $are 0e ada%8 $/e(t%ie(i(e a9erente *revetrii n 0%) de 5. (ei?

,5 C&n$e0i%ni2 *revete2 (i$ene )r$i$&)er$ia(e2 dre-t%ri 'i a$tive 0i)i(are

G J," C/e(t%ie(i de de+v&(tare

F%rni+&ri de i)&*i(i+ri

15. (ei1. (ei

5. (ei

Entitatea de$ide $a (i$ena re0-e$tiv 0 0e a)&rti+e+e -e -eri&ada $e(&r trei ani2 $>t e0tenre8i0trat (a OSIM2 dre-t%( de e:-(&atare.

xemplu!

1Inspirat din Standardele internaionale de raportare financiar. Ghid practic, Ed. IRECSON, 2!, pa". 1#$

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O 0&$ietate -r&d%$t&are de a%t&t%ri0)e are %n de-arta)ent de $er$etare2 $are a e9e$t%atn $%r0%( e:er$ii%(%i N2 d&% -r&ie$te?

- -r&ie$t%( #? $&n$e-erea %n%i 0i0te) de dire$ie2 $are 0 rea$i&ne+e (a i)-%(0%ri(e-r&venite din de8ete(e '&9er%(%i

- -r&ie$t%( ,? -r&ie$tarea %n%i a-arat de 0%d%r $&ntr&(at e(e$tr&ni$.

Dn $%r0%( e:er$ii%(%i N2 de-arta)ent%( a e9e$t%at %r)t&are(e $/e(t%ie(i %)xplicaii )heltuieli

generale%roiectul ! %roiectul 7

Materia(e 'i 0ervi$ii ,5 HK K"C/e(t%ie(i $% -er0&na(%(

0a(arii dire$te 0a(ari%( $&nd%$t&r%(%i de

de-arta)ent -er0&na( ad)ini0trativ

H3

"

1,5

,KH

C/e(t%ie(i de re8ie

dire$te indire$te "#5 K#H 5#HK

C&nd%$t&r%( de de-arta)ent a 9&(&0it #HJ din ti)-%( de (%$r% (a -r&ie$t%( # 'i #,J (a-r&ie$t%( ,.

A$tivitatea de09'%rat n $adr%( -r&ie$t%( # e0te $(a0i9i$at $a cercetare'i t&ate$&n0%)%ri(e 0%nt re$%n&0$%te $a $/e(t%ie(i 'i a9e$tea+ re+%(tat%( e:er$ii%(%i N.

Pentr% -r&ie$t%( , 0e v&r $a-ita(i+a $/e(t%ie(i(e de de+v&(tare (a %n $&0t de -r&d%$ie?K" ,KH #,J : H3 5#H K G #K32,H %)

$.7.8. )oncesiunile5 brevetele5 licenele5 mrcile comerciale5 drepturile i activele similareC&n$e0i%ni(e2 *revete(e2 (i$ene(e2 )r$i(e $&)er$ia(e2 dre-t%ri(e 'i a$tive(e 0i)i(are

re-re+ent>nd a-&rt2 a$/i+ii&nate 0a% d&*>ndite -e a(te $i2 0e nre8i0trea+ n $&nt%ri(e dei)&*i(i+ri ne$&r-&ra(e (a $&0t%( de a$/i+iie 0a% va(&area de a-&rt @va(&area %0t.

)oncesionarea re-re+int &-erai%nea %ridi$ -rin inter)edi%( $reia concedentultran0)ite concesionarului dre-t%( 'i &*(i8aia de e:-(&atare a %n%i *%n2 a %nei a$tiviti 0a% a%n%i 0ervi$i% -%*(i$2 -entr% & -eri&ad deter)inat @$e( )%(t 3 ani2 n 0$/i)*%( %nei redevene.

C&n$e0i%ni(e -ri)ite 0%nt re9(e$tate (a i)&*i(i+ri ne$&r-&ra(e at%n$i $>nd $&ntra$t%( de$&n$e0i%ne 0ta*i(e'te & durat 'i & valoare deter)inate -entr% $&n$e0i%ne. A)&rti+area$&n$e0i%nii va 9i nre8i0trat -e d%rata de 9&(&0ire a a$e0teia2 $&n9&r) $&ntra$t%(%i.

Dn $a+%( n $are $&ntra$t%( -revede -(ata %nei redevene;$/irii2 'i n% & va(&area)&rti+a*i(2 n $&nta*i(itatea entitii $are -ri)e'te $&n$e0i%nea2 0e re9(e$t $/e(t%ia(are-re+ent>nd redevena;$/iria2 9r re$%n&a'terea %nei i)&*i(i+ri ne$&r-&ra(e.xemplu : Se $&n0ider & entitate $are -reia %n *%n n $&n$e0i%ne2 -entr% & -eri&ad de deani. Se va e:e)-(i9i$a at>t 0it%aia n $are $&n$e0i%nea n% 0e -&ate re$%n&a'te $a a$tiv2 $>t 'i0it%aia n $are a$ea0ta -&ate 9i n0$ri0 n a$tiv%( *i(an%(%i.

O-erai%ni(e $e de$%r8 din der%(area $&ntra$t%(%i de $&n$e0i%ne 0e v&r nre8i0tra n$&nta*i(itate2 n 9%n$ie de -revederi(e $&ntra$t%a(e.

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A0t9e(2 n -ri)a 0it%aie2 n $are $&ntra$t%( n% -revede & va(&are a)&rti+a*i( a$&n$e0i%nii2 $i d&ar -(ata %n&r redevene (%nare2 $&n$e0i%nea n% 0e -&ate re$%n&a'te $a a$tiv. Dn$ea dea d&%a 0it%aie2 $&ntra$t%( -revede & d%rat 'i & va(&are t&ta( a $&n$e0i%nii2 $eea $e-er)ite re$%n&a'terea a$e0teia $a a$tiv n *i(an.

0. Situaia n care concesiunea nu se poate recunoate ca activ

O entitate -ri)e'te n $&n$e0i%ne %n i)&*i(2 )-re%n $% teren%( a9erent2 a-arin>nd d&)eni%(%i-%*(i$ a( 0tat%(%i. 7%rata $&n$e0i%nii e0te de de ani n$e->nd de (a data de #.#.N.Dn $&ntra$t%( n$/eiat ntre $e(e d&% -ri n% 0e 0ta*i(e'te va(&area t&ta( a $&n$e0i%nii2 $i

d&ar va(&area redevenei tri)e0tria(e dat&rate2 $are e0te n 0%) de #. (ei. La e:-irarea-eri&adei de $&n$e0i&nare 0e re0tit%ie i)&*i(%( (%at n $&n$e0i%ne2 )-re%n $% teren%( a9erent.P(ata redevenei 0e va 9a$e tri)e0tria(2 (a data de #5 a -ri)ei (%ni a tri)e0tr%(%i.

nregistrri la !".!".#a C&n9&r) $&ntra$t%(%i2 nre8i0trarea 0%)e(&r re-re+ent>nd redevene(e dat&rate -e t&at-eri&ada $&n$e0i&nrii n va(&are t&ta( de #1.. (ei @#. (ei : tri)e0tre : ani?9ebit cont "nd

d&)eni%(%i -%*(i$ a( 0tat%(%i. 7%rata $&n$e0i%nii e0te de de ani n$e->nd de (a data de#.#.N.

Prin $&ntra$t%( de $&n$e0i%ne 0a 0ta*i(it $ va(&area t&ta( a $&n$e0i%nii -ri)ite e0te de#1.. (ei2 iar va(&area redevenei tri)e0tria(e dat&rate e0te de #. (ei.

La e:-irarea -eri&adei de $&n$e0i&nare 0e re0tit%ie i)&*i(%( (%at n $&n$e0i%ne2 )-re%n$% teren%( a9erent. P(ata redevene(&r 0e va 9a$e tri)e0tria(2 (a data de #5 a -ri)ei (%ni a 9ie$r%itri)e0tr%.

A)&rti+area $&n$e0i%nii 0e e9e$t%ea+ -e d%rata de 9&(&0ire a a$e0teia2 -rev+%t n$&ntra$t%( de $&n$e0i&nare2 -rin %ti(i+area )et&dei (iniare.A)&rti+area an%a( e0te #1.. (ei ; ani G . (ei;anA)&rti+area (%nar e0te . (ei ;#, (%ni G ""."""2"" (ei;(%n'nul #&C&n$e0i%nea e0te re$%n&0$%t $a a$tiv.a Se nre8i0trea+ n $&nta*i(itate va(&area t&ta( a $&n$e0i%nii -ri)ite?

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,5 C&n$e0i%ni2 *revete2 (i$ene2 )r$i$&)er$ia(e2 dre-t%ri 'i a$tive 0i)i(are

G #1K A(te )-r%)%t%ri'i dat&rii a0i)i(ate

#1.. (ei

'i $&n$&)itent 0e nre8i0trea+ n a9ara *i(an%(%i a$tiv%( -ri)it n $&n$e0i%ne2 n de*it%( $&nt%(%iH"H =B%n%ri -%*(i$e -ri)ite n ad)ini0trare2 $&n$e0i%ne 'i $% $/irie= $% va(&area de #1..(ei.

* Dnre8i0trarea a)&rti+rii (%nare a $&n$e0i%nii?1H## C/e(t%ie(i dee:-(&atare -rivindA)&rti+area i)&*i(i+ri(&r

G ,H5 A)&rti+area $&n$e0i%ni(&r2*revete(&r2 (i$ene(&r2 )r$i(&r$&)er$ia(e2 dre-t%ri(&r 'i a$tive(&r0i)i(are

""."""2"" (ei

A$ea0t nre8i0trare $&nta*i( 0e re-et n 9ie$are (%n2 -e d%rata $&n$e0i&nrii?$ A$/itarea redevenei dat&rate -entr% tri)e0tr%( I a( an%(%i N2 $&n9&r) $&ntra$t%(%i?

#1K A(te )-r%)%t%ri 'i dat&riia0i)i(ate

G 5#,# C&nt%ri (a *n$i n (ei #. (ei

#ot& (edevenele facturate de proprietarul bunului cedat n concesiune i pltite acestuia senregistreaz prin articolele contabile "* + ! i ! + $"%", iar taa pe valoarea adugatare regimul stabilit de odul fiscal.S&(d%( $&nt%(%i #1K =A(te )-r%)%t%ri 'i dat&rii a0i)i(ate= (a "#.#,.N e0te #5.1. (ei@#1.. (ei . (ei2 'i re9(e$t $&ntrava(&area redevene(&r -e $are entitatea (e are dea$/itat ->n (a e:-irarea -eri&adei de $&n$e0i&nare.

Dn *i(an%( n$/eiat (a data de "#.#,.N2 $&n$e0i%nea -ri)it 0e re9(e$t (a i)&*i(i+rine$&r-&ra(e2 (a va(&area de #5.1. (ei2 re-re+ent>nd va(&area de intrare @#1.. (eidi)in%at $% a%0tri(e $%)%(ate de va(&are2 re0-e$tiv a)&rti+area @n $a+%( n&0tr% . (eire-re+ent>nd a)&rti+area a9erent -ri)%(%i an de $&n$e0i&nare.

S&(d%( $&nt%(%i #1K A(te )-r%)%t%ri 'i dat&rii a0i)i(ate (a data de "#.#,.N # e0te

#5.,. (ei2 re-re+ent>nd $&ntrava(&area redevene(&r -e $are entitatea (e are de a$/itat ->n(a e:-irarea -eri&adei de $&n$e0i&nare.Dn *i(an%( n$/eiat (a data de "#.#,.N #2 $&n$e0i%nea -ri)it 0e re9(e$t (a i)&*i(i+ri

ne$&r-&ra(e2 $% & va(&are de #5.,. (ei2 re-re+ent>nd va(&area de intrare @#1.. (eidi)in%at $% a%0tri(e $%)%(ate de va(&are2 re0-e$tiv a)&rti+area a9erent $e(&r d&i ani de$&n$e0i&nare2 n $a+%( n&0tr% H. (ei @""."""2"" (ei;(%n : , (%ni.

#ot& nregistrrile contabile prezentate mai sus se efectueaz n fiecare lun, respectivtrimestru, pn la epirarea perioadei de concesionare.

La e:-irarea d%ratei $&ntra$t%(%i2 d%- a)&rti+area inte8ra( a $&n$e0i%nii2 0enre8i0trea+ re0tit%irea i)&*i(%(%i 'i a teren%(%i a9erent 'i2 i)-(i$it2 0$&aterea din eviden a$&n$e0i%nii -ri)ite?

,H5 A)&rti+area $&n$e0i%ni(&r2*revete(&r2 (i$ene(&r2 )r$i(&r$&)er$ia(e2 dre-t%ri(&r 'i a$tive(&r0i)i(are

G ,5 C&n$e0i%ni2 *revete2(i$ene2 )r$i $&)er$ia(e2dre-t%ri 'i a$tive 0i)i(are

#1.. (ei

'i $&n$&)itent Credit $&nt H"H =B%n%ri -%*(i$e -ri)ite n ad)ini0trare2 $&n$e0i%ne 'i $% $/irie=$% va(&area de #1.. (ei.

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5.,.5. F&nd%( $&)er$ia(

7e re8%(2 9&nd%( $&)er$ia( 0e re$%n&a'te (a $&n0&(idare 'i re-re+int di9erena dintre$&0t%( de a$/i+iie 'i va(&area %0t (a data tran+a$iei2 a -rii din a$tive(e nete a$/i+ii&nate de$tre & entitate.

F&nd%( $&)er$ia( 8enerat intern n% 0e re$%n&a'te $a a$tiv de&are$e n% e0te & re0%r0identi9i$a*i( $&ntr&(at de entitate2 $are 0 -&at 9i eva(%at $redi*i( (a $&0t.

0mortizarea imobilizrilor necorporaleA)&rti+area i)&*i(i+ri(&r ne$&r-&ra(e va n$e-e $>nd i)&*i(i+area e0te di0-&ni*i( -entr%

a 9i %ti(i+at2 adi$ at%n$i $>nd 0e a9( n (&$aie 'i 0%nt nde-(inite $&ndiii(e ne$e0are -entr% a-%tea 9%n$i&na de & )anier ade$vat.

Se a)&rti+ea+ n%)ai i)&*i(i+ri(e ne$&r-&ra(e $% d%rat de via deter)inat.4a(&area a)&rti+a*i( e0te dat de $&0t%( 0a% )ri)ea reeva(%at a i)&*i(i+rii ne$&r-&ra(e.

9urata de amortizareO entitate tre*%ie 0 eva(%e+e da$ durata de via a %n%i a$tiv ne$&r-&ra( e0te

determinat 0a%nedeterminat 'i da$ e0te deter)inat2 $are e0te d%rata de via 0a% n%)r%(

de -r&d%0e 0a% %niti 0i)i(are $are -&t 9i &*in%te din %ti(i+area a$tiv%(%i.xemplu: O entitate a$/i+ii&nea+ %n -r&8ra) in9&r)ati$ -entr% de-arta)ent%( de$&nta*i(itate2 n 0%) de K.H (ei. 7%rata de via a -r&8ra)%(%i e0te de " ani. Odat $% a$/i+iia-r&8ra)%(%i -entr% ne$e0iti -r&-rii2 0&$ietatea a$/i+ii&nea+ 'i (i$ena n va(&are de . (ei2re0-e$tiv dre-t%( de a )%(ti-(i$a 'i vinde teri(&r a$e0t -r&8ra) -e & -eri&ad de d&i ani.

Dntr%$>t 0e -&ate e9e$t%a & 0e-arare $(ar ntre $e(e d&% $&)-&nente2 n $&nta*i(itate e(ev&r 9i nre8i0trate 0e-arat.

A0t9e( $2 %n a$tiv ne$&r-&ra( $% & d%rat de via determinat e0te a)&rti+at -e & *a+0i0te)ati$ -e -ar$%r0%( $e(ei )ai *%ne e0ti)ri a d%ratei de viat.

2etoda =modul6 de amortizareMet&da de a)&rti+are 9&(&0it e0te $ea (iniar.

C/e(t%ie(i(e -rivind a)&rti+ri(e 0e $&nta*i(i+ea+ n $&nt%( de -r&9it 'i -ierde @(a$/e(t%ie(i.Re8(e)entri(e $&nta*i(e $&n9&r)e $% dire$tive(e e%r&-ene -revd $a a$tive(e ne$&r-&ra(e

tre*%ie a)&rti+ate d%- $%) %r)ea+?- $/e(t%ie(i(e de $&n0tit%ire n $adr%( %nei -eri&ade de )a:i)%) 5 ani- $/e(t%ie(i(e de de+v&(tare -e -eri&ada $&ntra$t%(%i 0a% -e -eri&ada de %ti(i+are- $&n$e0i%ni(e -e d%rata de 9&(&0ire 0ta*i(it $&n9&r) $&ntra$t%(%i- 9&nd%( $&)er$ia(2 de re8%( n $adr%( %nei -eri&ad de )a:i) de 5 ani. E:i0t

t&t%'i -&0i*i(itatea a)&rti+rii 9&nd%(%i $&)er$ia( ntr& -eri&ad de -e0te 5 ani2 $%$&ndiia $a a$ea0t -eri&ad 0 n% de-'ea0$ d%rata de %ti(i+are e$&n&)i$ aa$tiv%(%i.

FISCALITATE?C/e(t%ie(i(e a9erente i)&*i(i+ri(&r ne$&r-&ra(e a)&rti+a*i(e 0e re$%-erea+ -rin inter)edi%(ded%$eri(&r de a)&rti+are (iniar -e -eri&ada $&ntra$t%(%i 0a% -e d%rata de %ti(i+are2 d%- $a+.C/e(t%ie(i(e a9erente a$/i+ii&nrii 0a% -r&d%$erii -r&8ra)e(&r in9&r)ati$e 0e re$%-erea+ -rininter)edi%( ded%$eri(&r de a)&rti+are (iniar -e & -eri&ad de " ani. Pentr% *revete(e de invenie0e -&ate %ti(i+a 'i )et&da de a)&rti+are de8re0iv 0a% a$$e(erat.

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$.. (mobilizrile corporale

$..!. -ecunoatere(mobilizrile corporalere-re+int a$tive $are?

a 0%nt dein%te de & entitate -entr% a 9i %ti(i+ate n -r&d%$ia de *%n%ri 0a% -re0tareade 0ervi$ii2 -entr% a 9i n$/iriate teri(&r 0a% -entr% a 9i 9&(&0ite n 0$&-%ri

ad)ini0trative* 0%nt %ti(i+ate -e -ar$%r0%( %nei -eri&ade )ai )ari de # anI)&*i(i+ari(e $&r-&ra(e $%-rind?- teren%ri 0i $&n0tr%$tii- in0ta(atii te/ni$e 0i )a0ini- a(te in0ta(atii2 %ti(ae 0i )&*i(ier- avan0%ri a$&rdate 9%rni+&ri(&r de i)&*i(i+ari $&r-&ra(e 0i- i)&*i(i+ari $&r-&ra(e in $%r0 de e:e$%tie.

Une(e e(e)ente de i)&*i(i+ari $&r-&ra(e -&t 9i a$/i+iti&nate din )&tive de 0i8%ranta 0a%(e8ate de )edi%. A$/i+itia %n&r a0t9e( de i)&*i(i+ari $&r-&ra(e2 de0i n% $re0te in )&d dire$t

*ene9i$ii(e e$&n&)i$e viit&are a(e &ri$ar%i e(e)ent e:i0tent de i)&*i(i+ari $&r-&ra(e2 -&ate 9ine$e0ara %nei entitati -entr% a &*tine *ene9i$ii e$&n&)i$e viit&are din a(te a$tive. A0t9e( dee(e)ente de i)&*i(i+ari $&r-&ra(e inde-(ine0$ $&nditii(e -entr% a 9i re$%n&0$%te $a a$tive2de&are$e da% -&0i*i(itatea %nei entitati 0a &*tina din a$tive(e $&ne:e *ene9i$ii e$&n&)i$e viit&arein -(%0 9ata de $eea $e 0ar -%tea &*tine da$a e(e)ente(e re0-e$tive n% ar 9i 9&0t d&*andite.

xemplu:O entitate ad)ini0trea+ %n (an de )a8a+ine en detai( n R&)>nia. E0teintr&d%0 & n&% (e8i0(aie -rivind 0e$%ritatea2 $are $ere $a t&ate )a8a+ine(e 0 ai* in0ta(at %n0i0te) de 0tr&-ire n $a+ de in$endi%. N&%( 0i0te) n% va deter)ina $re'terea v>n+ri(&r)a8a+in%(%i. Se 'tie $ ->n n -re+ent )a8a+in%( n% a 0%9erit ni$i %n in$endi%2 )a8a+in%( area0i8%rare2 iar )ana8e)ent%( $&n0ider $ -r&*a*i(itatea %n%i in$endi% viit&r e0te 9&arte )i$.

A0t9e(2 in0ta(area n% va 8enera ni$i red%$erea $/e(t%ie(i(&r &-erai&na(e a(e )a8a+in%(%i.In vederea re$%n&a0terii i)&*i(i+ari(&r $&r-&ra(e 0e i)-%ne %ti(i+area rati&na)ent%(%i

-r&9e0i&na( (a a-(i$area $riterii(&r de re$%n&a0tere -entr% $ir$%)0tante(e 0-e$i9i$e entitatii. In%ne(e $a+%ri2 ar -%tea 9i ade$vat 0a 9ie a8re8ate e(e)ente(e ne0e)ni9i$ative individ%a(2 $%) ar 9i)atrite(e2 a-arate(e de )a0%ra 0i $&ntr&(2 %ne(te(e 0i a(te e(e)ente 0i)i(are2 0i 0a 0e a-(i$e$riterii(e de re$%n&a0tere a va(&rii a8re8ate a a$e0t&ra.

/rin politicile contabile se stabilesc conditiile specifice pentru recunoastereaimobilizarilor corporale.

-ecunoaterea fiscal: Mi(&$%( 9i: a)&rti+a*i( e0te &ri$e i)&*i(i+are $&r-&ra( $arende-(ine'te $%)%(ativ %r)t&are(e $&ndiii?

a6e0te dein%t 'i %ti(i+at n -r&d%$ia2 (ivrarea de *%n%ri 0a% n -re0tarea de 0ervi$ii2 -entr%a 9i n$/iriat teri(&r 0a% n 0$&-%ri ad)ini0trative

b6are & va(&are 9i0$a( )ai )are de$>t (i)ita 0ta*i(it -rin /&tr>re a 6%vern%(%i2 (a dataintrrii n -atri)&ni%( $&ntri*%a*i(%(%i

c6are & d%rat n&r)a( de %ti(i+are )ai )are de %n an.Dn $a+%( %nei i)&*i(i+ri $&r-&ra(e $are (a data intrrii n -atri)&ni% are & va(&are 9i0$a(

)ai )i$ de$>t (i)ita 0ta*i(it -rin /&tr>re a 6%vern%(%i2 $&ntri*%a*i(%( -&ate &-ta -entr%

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ded%$erea $/e(t%ie(i(&r a9erente i)&*i(i+rii 0a% -entr% re$%-erarea a$e0t&r $/e(t%ie(i -rinded%$eri de a)&rti+are2 -&trivit -revederi(&r -re+ent%(%i arti$&(.

S%nt2 de a0e)enea2 $&n0iderate )i(&a$e 9i:e a)&rti+a*i(e?a6inve0tiii(e e9e$t%ate (a )i(&a$e(e 9i:e $are 9a$ &*ie$t%( %n&r $&ntra$te de n$/iriere2

$&n$e0i%ne2 (&$aie de 8e0ti%ne2 a0&$iere n -arti$i-ai%ne 'i a(te(e a0e)eneab6)i(&a$e(e 9i:e -%0e n 9%n$i%ne -aria(2 -entr% $are n% 0a% nt&$)it 9&r)e(e de

nre8i0trare $a i)&*i(i+are $&r-&ra( a$e0tea 0e $%-rind n 8r%-e(e n $are %r)ea+ a 0enre8i0tra2 (a va(&area re+%(tat -rin n0%)area $/e(t%ie(i(&r e9e$tive &$a+i&nate de rea(i+area (&rc6inve0tiii(e e9e$t%ate -entr% de0$&-ert n vederea va(&ri9i$rii de 0%*0tane )inera(e

%ti(e2 -re$%) 'i -entr% (%$rri(e de de0$/idere 'i -re8tire a e:tra$iei n 0%*teran 'i (a 0%-ra9ad6inve0tiii(e e9e$t%ate (a )i(&a$e(e 9i:e e:i0tente2 0%* 9&r)a $/e(t%ie(i(&r %(teri&are

rea(i+ate n 0$&-%( )*%ntirii -ara)etri(&r te/ni$i iniia(i 'i $are $&nd%$ (a &*inerea de*ene9i$ii e$&n&)i$e viit&are2 -rin )a&rarea va(&rii )i(&$%(%i 9i:

e6inve0tiii(e e9e$t%ate din 0%r0e -r&-rii2 $&n$reti+ate n *%n%ri n&i2 de nat%ra $e(&ra-arin>nd d&)eni%(%i -%*(i$2 -re$%) 'i n de+v&(tri 'i )&derni+ri a(e *%n%ri(&r a9(ate n-r&-rietate -%*(i$f6a)enari(e de teren%ri

$..7. valuarevaluare iniial a imobilizrilor corporale.O i)&*i(i+are $&r-&ra(a re$%n&0$%ta $a a$tiv tre*%ie eva(%ata initia( (a $&0t%( 0a%

deter)inat -&trivit re8%(i(&r de eva(%are in 9%n$tie de )&da(itatea de intrare in entitate.E:e)-(e de $&0t%ri $are 0e e9e$t%ea+a in (e8at%ra $% $&n0tr%$tia %nei i)&*i(i+ari

$&r-&ra(e2 dire$t atri*%i*i(e a$e0teia2 0%nt?- $&0t%ri(e re-re+entand 0a(arii(e an8aati(&r2 $&ntri*%tii(e (e8a(e 0i a(te $/e(t%ie(i (e8ate

de a$e0tea2 $are re+%(ta dire$t din $&n0tr%$tia i)&*i(i+arii $&r-&ra(e-

$/e(t%ie(i )ateria(e- $&0t%ri(e de a)enaare a a)-(a0a)ent%(%i- $&0t%ri(e initia(e de (ivrare 0i )ani-%(are- $&0t%ri(e de in0ta(are 0i a0a)*(are- $/e(t%ie(i de -r&ie$tare 0i -entr% &*tinerea a%t&ri+atii(&r- $&0t%ri(e de te0tare a 9%n$ti&narii $&re$te a a$tiv%(%i2 d%-a ded%$erea in$a0ari(&r nete

-r&venite din van+area e(e)ente(&r -r&d%0e in ti)-%( ad%$erii a$tiv%(%i (aa)-(a0a)ent%( 0i $&nditia de 9%n$ti&nare @$%) ar 9i e0anti&ane(e -r&d%0e (a te0tareae$/i-a)ent%(%i

- &n&rarii(e -r&9e0i&na(e -(atite av&$ati(&r 0i e:-erti(&r et$.In $&0t%( %nei i)&*i(i+ari $&r-&ra(e 0%nt in$(%0e 0i $&0t%ri(e e0ti)ate initia( $% de)&ntarea

0i )%tarea a$e0teia (a 0$&aterea din 9%n$ti%ne2 -re$%) 0i $% re0ta%rarea a)-(a0a)ent%(%i -e $aree0te -&+iti&nata i)&*i(i+area2 at%n$i $and a$e0te 0%)e -&t 9i e0ti)ate $redi*i( 0i entitatea are &&*(i8atie (e8ata de de)&ntare2 )%tare a i)&*i(i+arii $&r-&ra(e 0i de re9a$ere a a)-(a0a)ent%(%i.

C&0t%ri(e e0ti)ate $% de)&ntarea 0i )%tarea i)&*i(i+arii $&r-&ra(e2 -re$%) 0i $e(e $%re0ta%rarea a)-(a0a)ent%(%i 0e re$%n&0$ in va(&area a$e0teia2 in $&re0-&ndenta $% %n $&nt de-r&vi+i&ane @$&nt%( #5#" Pr&vi+i&ane -entr% de+a9e$tare i)&*i(i+ari $&r-&ra(e 0i a(te a$ti%ni0i)i(are (e8ate de a$e0tea.

La rea(i+area $/e(t%ie(i(&r e9e$tive $% de)&ntarea 'i )%tarea a$tiv%(%i2 -r&vi+i&n%($&n0tit%it r)>ne 9r &*ie$t 'i va 9i an%(at -e 0ea)a venit%ri(&r.

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xempluLa # ian%arie an%( N2 & entitate a$/i+ii&nea+ %n e$/i-a)ent te/n&(&8i$ -entr% e:tra8erea

-etr&(%(%i 'i2 $&n9&r) $&ntra$t%(%i -rin $are i 0a a$&rdat dre-t%( de a e9e$t%a e:-(&atri2 are&*(i8aia $a (a 9ina(i+area e:-(&atrii 0 )%te e$/i-a)ent%( 'i 0 re$&n0tit%ie 0trat%( de 0&( a9e$tat.La data in0ta(rii e$/i-a)ent%(%i2 entitatea a e0ti)at $ (a ter)inarea e:tra$iei va e9e$t%a$/e(t%ie(i $% de)&ntarea 'i )%tarea a$tiv%(%i n va(&are de ,. (ei. C&0t%( de a$/i+iie a

e$/i-a)ent%(%i e0te de ##.H. (ei.E$/i-a)ent%( are & d%rat de via e0ti)at iniia( de 5 ani.Dn va(&area de intrare a a$tiv%(%i a% 9&0t in$(%0e $&0t%ri(e e0ti)ate -entr% de)&ntarea 'i

)%tarea a$tiv%(%i2 a0t9e(?#. La #.#.N re$%n&a'terea i)&*i(i+rii (a va(&area de a$/i+iie -(%0 va(&area e0ti)at a

$&0t%ri(&r -entr% de)&ntarea 'i )%tarea a$tiv%(%i2 a0t9e(?,#"# E$/i-a)ente te/n&(&8i$e

@)a'ini2 %ti(ae 'i in0ta(aii de(%$r%

G F%rni+&ri de i)&*i(i+ri ##.H.

i

,#"# E$/i-a)ente te/n&(&8i$e @)a'ini2%ti(ae 'i in0ta(aii de (%$r% G #5#" Pr&vi+i&ane -entr% de+a9e$tare i)&*i(i+ri $&r-&ra(e 'ia(te a$i%ni 0i)i(are (e8ate dea$e0tea

,.

,. Dnre8i0trarea a)&rti+rii (%nare n va(&are de ,. (ei @#,..;1 (%ni1H## C/e(t%ie(i de e:-(&atare -rivind

a)&rti+area i)&*i(i+ri(&rG ,H#" A)&rti+area in0ta(aii(&r2

)i(&a$e(&r de tran0-&rt2ani)a(e(&r

,.

". E9e$t%area n e:er$ii%( N 5 a $/e(t%ie(i(&r $% de)&ntarea2 )%tarea a$tiv%(%i 'i $%

re0ta%rarea a)-(a0a)ent%(%i n 0%) e9e$tiv de ,#. (ei.1:: G :: ,#. (ei

. An%(area -r&vi+i&n%(%i nre8i0trat n va(&area iniia( a a$tiv%(%i?#5#" Pr&vi+i&ane -entr% de+a9e$tare

i)&*i(i+ri $&r-&ra(e 'i a(tea$i%ni 0i)i(are (e8ate de a$e0tea

G KH#, 4enit%ri din -r&vi+i&ane ,.

-002, )&,01(' S%)(/() )&S#-('&- (,90&-0-((

Trata)ent%( (e8at de re$%n&a'terea $&0t%ri(&r ndat&rrii 0e 0ta*i(e'te -rin inter)edi%(

-&(iti$i(&r $&nta*i(e.C&0t%ri(e indat&rarii $are 0%nt dire$t atri*%i*i(e a$/i+itiei2 $&n0tr%$tiei 0a% -r&d%$tiei %n%ia$tiv $% $i$(% (%n8 de 9a*ri$atie pot fi inclusein $&0t%( a$e(%i a$tiv. 7e e:e)-(%2 in $&0t%ri(eindat&rarii -&t 9i in$(%0e d&*anda (a $a-ita(%( i)-r%)%tat -entr% 9inantarea a$/i+itiei2 $&n0tr%$tiei0a% -r&d%$tiei de a$tive $% $i$(% (%n8 de 9a*ri$atie2 -re$%) 0i $&)i0i&ane(e a9erente a$e0t&ri)-r%)%t%ri $&ntra$tate.

A$e0tea -&t 9i in$(%0e in $&0t%ri(e de -r&d%$tie a(e %n%i a$tiv $% $i$(% (%n8 de 9a*ri$atie2 in)a0%ra in $are 0%nt (e8ate de -eri&ada de -r&d%$tie.

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Un a$tiv $% $i$(% (%n8 de 9a*ri$atie re-re+int %n a$tiv $are 0&(i$ita in )&d ne$e0ar &-eri&ada 0%*0tantia(a de ti)- -entr% a 9i 8ata in vederea %ti(i+arii 0a(e -re0ta*i(ite 0a% -entr%van+are.

Ca-ita(i+area $&0t%ri(&r indat&rarii tre*%ie 0a in$ete+e $and 0e rea(i+ea+a $ea )ai )are-arte a a$tivitati(&r ne$e0are -entr% -re8atirea a$tiv%(%i $% $i$(% (%n8 de 9a*ri$atie2 in vederea%ti(i+arii -re0ta*i(ite 0a% a van+arii a$e0t%ia.

In $a+%( in$(%derii $&0t%ri(&r indat&rarii in va(&area a$tive(&r2 a$e0tea tre*%ie -re+entate inn&te(e e:-(i$ative.C&0t%ri(e indat&rarii 0%-&rtate de entitate in (e8at%ra $% i)-r%)%t%( de 9&nd%ri -&t 9i

in$(%0e in $&0t%( *%n%ri(&r 0a% 0ervi$ii(&r $% $i$(% (%n8 de 9a*ri$atie2 $% re0-e$tarea principiuluiprudenei$are i)-%ne a(e8erea a$e(&r -&(iti$i $&nta*i(e $are 0a n% $&nd%$a (a 0%-raeva(%areaa$tive(&r 0i venit%ri(&r 0i 0%*eva(%area $/e(t%ie(i(&r.

Pr%denta2 $&)-(e)ent a( i)a8inii 9ide(e $e 0e re8a0e0te in 0in$eritate2 $&n0ta in a n%-re+enta & i)a8ine -rea 9av&ra*i(a -rin i8n&rarea %n&r 9a-te 0a% eveni)ente de $are 0e are 0tiintaa0ta+i 0i $are -&t avea i)-a$t in viit&r a0%-ra 0it%atii(&r 9inan$iare. C&)-&rta)ent%(

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Ce(e trei $&nditii 0&(i$itate $are indi$a 9a-t%( $a 0e -&ate -r&$eda (a in$&r-&rarea $&0t%ri(&ri)-r%)%t%ri(&r in $&0t%( %n%i a$tiv n% tre*%ie 0a 9ie inde-(inite $%)%(ativ e0te 0%9i$ient $a %n%(dintre a$e0te $riterii 0a 9ie rea(i+at?

a% 9&0t rea(i+ate -(ati $atre 9%rni+&rii de a$tive 0a% 9inantat&rii a% in$e-%t 0a -er$ea-a d&*an+i 0a% a% in$e-%t (%$rari(e de -re8atire a a$tiv%(%i -entr% a -%tea 9i %ti(i+at &ri vand%t2

$&n9&r) $e(&r -re0ta*i(ite.(ncetarea capitalizarii

Ca-ita(i+area $&0t%ri(&r indat&rarii tre*%ie intrer%-ta in ti)-%( -eri&ade(&r -re(%n8ite in$are n% 0e (%$rea+a -entr% &*tinerea a$tiv%(%i re0-e$tiv 0i tre*%ie 0a in$ete+e $and 0e rea(i+ea+a$ea )ai )are -arte a a$tivitati(&r ne$e0are -entr% -re8atirea a$tiv%(%i $% $i$(% (%n8 de -r&d%$tiein vederea %ti(i+arii -re0ta*i(ite 0a% a van+arii a$e0t%ia.

Peri&ada de $a-ita(i+are a $&0t%(%i indat&rarii 0e in$/eie2 de re8%(a2 at%n$i $and a$tiv%( $%$i$(% (%n8 de -r&d%$tie atin8e 0tadi%( in $are ii -er)ite 0a 9ie %ti(i+at 0a% vand%t. In0a n&ti%nea

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Entitatea 0ta*i(e0te -rin -&(iti$i(e $&nta*i(e $riterii(e in 9%n$tie de $are $/e(t%ie(i(e %(teri&aree9e$t%ate in (e8at%ra $% i)&*i(i+ari(e $&r-&ra(e )a&rea+a va(&area a$e0t&ra 0a% 0e evidentia+a in$&nt%( de -r&9it 0i -ierdere.

L%$rari(e de re-aratii (a i)&*i(i+ari(e $&r-&ra(e a)&rti+ate inte8ra( 0i $are )ai -&t 9i 9&(&0ite)a&rea+a va(&area a$e0t&ra2 $% e:$e-tia $&0t%ri(&r intretinerii +i(ni$e a e(e)ent%(%i re0-e$tiv.

)omponentele unor elemente de imobilizari corporale pot necesita in(&$%irea (a

interva(e re8%(ate de ti)-. Entitatea re$%n&a0te in va(&area $&nta*i(a a %n%i e(e)ent dei)&*i(i+ari $&r-&ra(e $&0t%( -artii in(&$%ite a %n%i a0t9e( de e(e)ent $and a$e( $&0t e0te 0%-&rtatde entitate2 da$a 0%nt inde-(inite $riterii(e de re$%n&a0tere -entr% i)&*i(i+ari(e $&r-&ra(e.

%iesele de schimb si echipamentul de service sunt5 in general5 contabilizate ca stocuri sirecunoscute in profit sau pierdere atunci cand sunt consumate.T&t%0i2 -ie0e(e de 0$/i)*i)-&rtante 0i e$/i-a)ente(e de 0e$%ritate 0%nt $&n0iderate i)&*i(i+ari $&r-&ra(e at%n$i $and &entitate -re$&ni+ea+a $a (e va %ti(i+a -e -ar$%r0%( %nei -eri&ade )ai )ari de %n an.

xemplul !O (inie de 9a*ri$aie de )*%te(iere a a-ei )inera(e -entr% a )ri $a-a$itatea de -r&d%$ie

n %niti 9i+i$e 0e $a-ita(i+ea+.Ren&varea %nei $(diri $are are dre-t 0$&- ntreinerea 'i -0trarea $a(itii iniia(e

re-re+int & $/e(t%ia( a -eri&adei 'i $a atare n% -&ate 9i $a-ita(i+at.

xemplul 7O entitate deine %n )i(&$ de tran0-&rt (a va(&area de intrare ,#. (ei. Pe -ar$%r0%(

%ti(i+rii 0e n(&$%ie'te & $&)-&nent n va(&are de #., (ei $are $&nd%$e (a red%$erea$&n0%)%(%i de $ar*%rant $% ,J. Ne9%n$i&n>nd (a -ara)etrii iniia(i2 0e n(&$%ie'te & -ie0@-($% de 9r>n n va(&are de (ei. 4a(&area $&)-&nente(&r n(&$%ite $are )*%nte0$-er9&r)ana a$tiv%(%i v&r 9i $a-ita(i+ate2 va(&area a$tiv%(%i devenind a0t9e( ,,., (ei2 iar -ie0e(en(&$%ite n va(&are de (ei v&r 9i re$%n&0$%t (a $/e(t%ie(i(e e:er$ii%(%i.

valuarea la data bilantuluiEva(%area i)&*i(i+ari(&r $&r-&ra(e (a data *i(ant%(%i 0e e9e$t%ea+a (a $&0t2 )ai -%tin

a)&rti+area 0i a%0tari(e $%)%(ate din de-re$iere2 0a% (a va(&area reeva(%ata2 a$ea0ta 9iindva(&area %0ta (a data reeva(%arii2 )ai -%tin &ri$e a)&rti+are %(teri&ara $%)%(ata 0i &ri$e -ierderidin de-re$iere %(teri&are $%)%(ate.

Eva(%area a$tive(&r $% &$a+ia inventarierii 0e 9a$e (a va(&area a$t%a( a 9ie$r%i e(e)ent2den%)it 'i valoare de inventar2 0ta*i(it n 9%n$ie de %ti(itatea *%n%(%i2 0tarea a$e0t%ia 'i -re%(-ieei.

A%0tri(e de va(&are $%-rind t&ate $&re$ii(e de0tinate 0 in 0ea)a de red%$eri(e va(&ri(&r a$tive(&r individ%a(e2 0ta*i(ite (a data nt&$)irii *i(an%(%i.

7i9erene(e $&n0tatate n minus ntre va(&area de inventar 'i va(&area de intrare ae(e)ente(&r de a$tiv 0e nre8i0trea+ n $&nta*i(itate?

- -e 0ea)a a)&rti+rii2 n $a+%( n $are de-re$ierea e0te ireversibil 0a%- -rin $&n0tit%irea %nei a%0tri -entr% de-re$iere2 at%n$i $>nd de-re$ierea e0te

reversibil.

>nregistrarea deprecierii rever0i*i(e $&n0tatate e0te re9(e$tat n $&nta*i(itate -rinde*itarea $&nt%(%i de $/e(t%ie(i 1H#"

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0nularea 0a% diminuarea %nei de-re$ieri e0te re9(e$tat n $&nta*i(itate -rin $reditarea$&nt%(%i de venit%ri KH#" n+are %)

4a(&areade %ti(i+are

%)

4a(&areare$%-era*i(

%)

4a(&area$&nta*i(

%)

E:-(i$aii

,. ,K. ,#1. Ma:i)%) 9iind ,K. %)2 e:i0t& -ierdere de va(&are de 3. %.).@,K. ,#1.. 4a(&area$&nta*i( devine ,K..

#3. #H5. ,#1. E:i0t & -ierdere de ,1. %).Prin $&nta*i(i+area a$e0teia2va(&area $&nta*i( devine #3.%)

,. ,#H. ,#1. N% e:i0t -ierdere de va(&are

Pierderea din de-re$iere e0te di9erena dintre va(&area $&nta*i( @)ai )are 'i va(&areare$%-era*i( a %n%i a$tiv 0a% a %nei %niti 8enerat&are de n%)erar2 'i 0e 9a$e -rin 9&r)%(a?

1H#"

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- -er9&r)ana e$&n&)i$ a %n%i a$tiv e0te 0a% va 9ii in9eri&ar $e(eia'te-tate.

La 9ie$are n$/idere de e:er$ii% & entitate tre*%ie 0 a-re$ie+e da$ e:i0t %n indi$i% $are0 arate $ & -ierdere de va(&are $&nta*i(i+at -entr% %n a$tiv n $%r0%( e:er$iii(&r anteri&are2 n%)ai e:i0t &ri 0a di)in%at. 7a$ e:i0t %n a0t9e( de indi$i% entitatea tre*%ie 0 e0ti)e+e va(&areare$%-era*i( a a$e0t%i a$tiv.

O -ierdere de va(&are $&nta*i(i+at -entr% %n a$tiv n $%r0%( e:er$iii(&r anteri&are2tre*%ie 0 9ie reluat @di)in%at da$2 'i n%)ai da$2 a av%t (&$ & 0$/i)*are n e0ti)ri(e%ti(i+ate -entr% deter)inarea va(&rii re$%-era*i(e a a$tiv%(%i2 de (a %(ti)a $&nta*i(i+are a %nei-ierderi de va(&are. Dn a$ea0t 0it%aie va(&area $&nta*i( a a$tiv%(%i tre*%ie 0 9ie )a&rat (anive(%( va(&rii 0a(e re$%-era*i(e. A$ea0t $re'tere e0te & re(%are @di)in%are & -ierdere de va(&are.

Re(%area @di)in%area %nei -ierderi de va(&are a %n%i a$tiv tre*%ie 0 9ie $&nta*i(i+at (avenit%ri2 n $&nt%(

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"K. " : "".1"1 G ,13.3# %)

)azul !.Pre0%-%ne) $2 (a "#.#, N2 va(&area re$%-era*i( a a$tiv%(%i 9i: e0te de ,55. %).7i)in%area -ierderii $% #5 %) @,55.,. va )a&ra va(&area $&nta*i( a

a$tiv%(%i (a ,55. %) @va(&area re$%-era*i(2 $are e0te )ai )i$ de$>t va(&area -e $are ar 9i

av%t& a$tiv%( da$ anteri&r n% ar 9ii 9&0t de-re$iat @,13.3# %). Ca %r)are -ierderea e0tere(%at (a venit%ri.

,3# t $ea -e $are ar 9i av%t& a$tiv%( da$ n% ar 9i 9&0t de-re$iat anteri&r @,13.3# %).Ca atare -ierderea )a:i) $e -&ate 9i re(%at e0te de ,3.3# %) @,13.3#,.%).

,3.3# ,3# n (a re$%-erarea inte8ra( a va(&riide intrare2 $&n9&r) d%rate(&r de %ti(i+are e$&n&)i$ 'i $&ndiii(&r de 9&(&0ire a a$e0t&ra.

A)&rti+area i)&*i(i+ari(&r $&r-&ra(e 0e $a($%(ea+a in$e-and $% (%na %r)at&are -%nerii in9%n$ti%ne 0i -ana (a re$%-erarea inte8ra(a a va(&rii (&r de intrare. La 0ta*i(irea a)&rti+ariii)&*i(i+ari(&r $&r-&ra(e 0%nt av%te in vedere d%rate(e de %ti(i+are e$&n&)i$a 0i $&nditii(e de%ti(i+are a a$e0t&ra.

0mortizarea economic 0a% $&nta*i( 0e deter)in -e *a+a e0ti)ri(&r 'i $a($%(e(&rre+%(tate din de$i+ii(e $&nd%$erii ntre-rinderii. Ea in9(%enea+ e(e)ente(e de i)&*i(i+ri aa$tiv%(%i *i(anier2 -e $>nd $/e(t%ia(a $&re0-&ndent2 a9e$tea+ $&nt%( de -r&9it 'i -ierdere.

Odat $% $&n0%)area avantae(&r e$&n&)i$e re(ative (a %n a$tiv2 va(&area $&nta*i( aa$tiv%(%i 0e red%$e. C/e(t%ie(i(e -rivind a)&rti+ri(e2 0e $&nta*i(i+ea+ $/iar da$ va(&areaa$tiv%(%i e0te )ai )are de$>t va(&area 0a $&nta*i(.

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Entitatea e$&n&)i$ a(e8e -rin -&(iti$i(e $&nta*i(e2 -&trivit )&d%(%i in $are *ene9i$ii(ee$&n&)i$e viit&are a(e %n%i a$tiv 0e a0te-ta 0a 9ie $&n0%)ate de entitate2 %n%( din %r)at&are(ere8i)%ri de a)&rti+are?

- a)&rti+area (iniara rea(i+ata -rin in$(%derea %ni9&r)a in $/e(t%ie(i(e de e:-(&atare a%n&r 0%)e 9i:e2 0ta*i(ite -r&-&rti&na( $% n%)ar%( de ani ai d%ratei de %ti(i+aree$&n&)i$a a a$e0t&ra

-

a)&rti+area de8re0iva2 $are $&n0ta in )%(ti-(i$area $&te(&r de a)&rti+are (iniara $% %nan%)it $&e9i$ient2 $a+ in $are -&ate 9i av%ta in vedere (e8i0(atia in vi8&are- a)&rti+area a$$e(erata2 $are $&n0ta in in$(%derea2 in -ri)%( an de 9%n$ti&nare2 in

$/e(t%ie(i(e de e:-(&atare a %nei a)&rti+ari de -ana (a 5J din va(&area de intrare ai)&*i(i+arii. A)&rti+ari(e an%a(e -entr% e:er$itii(e 9inan$iare %r)at&are 0%nt $a($%(ate(a va(&area ra)a0a de a)&rti+at2 d%-a re8i)%( (iniar2 -rin ra-&rtare (a n%)ar%( de anide %ti(i+are ra)a0i. 7e&are$e a)&rti+area $a($%(ata tre*%ie 0a 9ie $&re(ata $% )&d%( de%ti(i+are a a$tiv%(%i 0i2 intr%$at in $a+%ri rare & i)&*i(i+are $&r-&ra(a 0e $&n0%)a in-ri)%( an in -r&$ent de -ana (a 5J2 re+%(ta $a )et&da de a)&rti+are a$$e(erata e0te)ai -%tin %ti(i+ata in 0$&-%ri $&nta*i(e

- a)&rti+are $a($%(ata -e %nitate de -r&d%0 0a% 0ervi$i%2 at%n$i $and nat%ra i)&*i(i+arii%0ti9i$a %ti(i+area %nei a0e)enea )et&de de a)&rti+are.

Met&da de a)&rti+are 0e a-(i$a de & )aniera $&n0e$venta -entr% t&ate a$tive(e de a$eea0inat%ra 0i avand $&nditii de %ti(i+are identi$e2 in 9%n$tie de -&(iti$a $&nta*i(a ad&-tata. A$ea0ta 0e-&ate )&di9i$a d&ar at%n$i $and )&di9i$area e0te deter)inata de & er&are in e0ti)area )&d%(%ide $&n0%)are a *ene9i$ii(&r a9erente re0-e$tivei i)&*i(i+ari $&r-&ra(e.

7%rata e$&n&)i$ 0ta*i(it de $tre 0-e$ia(i'ti n d&)eni% 'i $&n0e)nat n )an%a(%( de-&(iti$i $&nta*i(e -&ate 0 9ie di9erit de d%rata de 9%n$i&nare 9i0$a(2 $&n9&r) $ata(&8%(%i de$(a0i9i$are.

xempluO ntre-rindere a$/i+ii&nea+ (a #.# N %n %ti(a n va(&are de ,. %). C&n9&r)

$ata(&8%(%i de $(a0i9i$are 'i a d%rate(&r n&r)a(e de 9%n$i&nare a %ti(a%(%i -eri&ada e0te de H ani.7in -%n$t de vedere $&nta*i( ntre-rinderea a)&rti+ea+ %ti(a%( -e & -eri&ad de 5 ani.

An%( 4a(&area$&nta*i(iniia(

A)&rti+area$&nta*i(

4a(&area$&nta*i( (a

09>r'it%(an%(%i

4a(&area9i0$a(iniia(

A)&rti+area9i0$a(

4a(&area9i0$a( (a09>r'it%(an%(%i

N ,. . #1. ,. ,5. #K5.N# #1. . #,. #K5. ,5. #5.N, #,. . H. #5. ,5. #,5.N" H. . . #,5. ,5. #.

N . . #. ,5. K5.N5 K5. ,5. 5.N1 5. ,5. ,5.NK ,5. ,5.

A)&rti+area n% are (a *a+ n )&d &*(i8at&ri% anii de %ti(i+are. Ea 0e -&ate deter)ina 'i-e date 9i+i$e @n%)r%( de -ie0e 9a*ri$ate n%)r%( de i(&)etri de -ar$%r0 et$.. A$ea0t)&da(itate e0te -rev+%t n 0-e$ia(2 -entr% a$tive(e $are de-re$ia+ )ai )%(t -rin %ti(i+area (&rde$>t -rin nve$/irea (&r 0a% -entr% $are rit)%( de %ti(i+are e0te nere$%(at.

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O 0inte+ a 0i)etrii(&r 'i a0i)etrii(&r ntre $&nta*i(itate 'i 9i0$a(itate -rivind a)&rti+areae0te -re+entat n ta*e(%( a(t%rat?0mortizarea contabil a imobilizrilor

corporale0mortizarea fiscal a mijloacelor

fixe amortizabileI)&*i(i+ri(e $&r-&ra(e 0%nt a$tive(e $are?

0%nt dein%te de & entitate -entr% a 9i%ti(i+ate n -r&d%$ia de *%n%ri 0a%-re0tarea de 0ervi$ii2 -entr% a 9i n$/iriateteri(&r 0a% -entr% a 9i 9&(&0ite n 0$&-%riad)ini0trative 'i 0%nt %ti(i+ate -e -ar$%r0%( %nei -eri&ade)ai )ari de %n an.

Mi(&a$e(e 9i:e a)&rti+a*i(e 0%nt re-re+entate de

&ri$e i)&*i(i+are $&r-&ra( $are nde-(ine'te$%)%(ativ %r)t&are(e $&ndiii? 0%nt dein%te 'i %ti(i+ate n -r&d%$ia2 (ivrarea de

*%n%ri 0a% -re0tarea de 0ervi$ii2 -entr% a 9in$/iriate teri(&r 0a% n 0$&-%ri ad)ini0trative

au o valoare fiscal mai mare dect limitastabilit prin hotrre a :uvernului;

a% & d%rat de %ti(i+are )ai )are de %n an.Prin e:$e-ie2 n $a+%( %nei i)&*i(i+ri $&r-&ra(e $%& va(&are 9i0$a( )ai )i$ de$>t (i)ita 0ta*i(it -rin/&tr>re a 6%vern%(%i2 $&ntri*%a*i(%( poate opta

-entr% ded%$erea $/e(t%ie(i(&r a9erente i)&*i(i+rii0a% -entr% re$%-erarea a$e0t&r $/e(t%ie(i -rinded%$eri de a)&rti+are.

Ba+a de eva(%are? $&0t%( de a$/i+iie -entr% *%n%ri(e-r&$%rate $% tit(% &ner&0 $&0t%( de -r&d%$ie -entr% *%n%ri(e-r&d%0e n entitate va(&area de a-&rt -entr% *%n%ri(e&*in%te $a a-&rt (a $a-ita(%( 0&$ia( va(&area de -ia 0a% va(&area %0t

-entr% *%n%ri(e -ri)ite $% tit(% 8rat%it 0a%$&n0tatate -(%0 (a inventar

Ba+a de eva(%are e0te va(&area 9i0$a(? $&0t%( de a$/i+iie2 $&0t%( de -r&d%$ie2 va(&area de -ia a )i(&a$e(&r 9i:e d&*>ndite $%tit(% 8rat%it &ri $&n0tit%ite $a a-&rt2 (a data intrrii n-atri)&ni%( $&ntri*%a*i(%(%i4a(&area 9i0$a( in$(%de 0i reevalurile contabile.

Ba+a de eva(%are 0e -&ate )&di9i$a -rin? in$(%dere $/e(t%ie(i(&r %(teri&are $are$&nd%$ (a &*inerea de *ene9i$iie$&n&)i$e 0%-eri&are di)in%are n $a+%( n $are %ti(itatea %n%i*%n 0a% 8r%- de *%n%ri e0te de9initiva(terat $a %r)are a %nei deteri&rri 0a%%+%ri )&ra(e. n(&$%irea va(&rii $&nta*i(e $% va(&area

reeva(%at.

Ba+a de eva(%are 0e -&ate )&di9i$a -rin? in$(%dere $/e(t%ie(i(&r %(teri&are -%nerii n9%n$i%ne a %n%i a$tiv2 $are $&nd%$ (a &*inerea de*ene9i$ii e$&n&)i$e 0%-eri&are n(&$%irea va(&rii 9i0$a(e iniia(e $% va(&areareeva(%at2 n%)ai da$ a$ea0ta n% e0te )ai )i$de$>t va(&area de intrare.

7%rata de via %ti( 0e 0ta*i(e'te n 9%n$iede d%rata e$&n&)i$.

7%rata n&r)a( de 9%n$i&nare din Cata(&8

7%rata de via %ti( 0e -&ate )&di9i$a? %r)are a reeva(%rii -&ate 9i revi+%it

7%rata n&r)a( de 9%n$i&nare n% 0e -&ate )&di9i$a@revi+%i.

Met&da de a)&rti+are 0e -&ate )&di9i$ad&ar at%n$i $>nd a$ea0ta e0te deter)inatade & er&are in e0ti)area )&d%(%i de

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$&n0%)are a *ene9i$ii(&r a9erentere0-e$tivei i)&*i(i+ari $&r-&ra(e.N% 0e a)&rti+ea+? teren%ri(e N% 0e a)&rti+ea+?

$/e(t%ie(i(e de $&n0tit%ire i)&*i(i+ri(e ne$&r-&ra(e $% d%rat de via %ti(nedeter)inat2 n$adrate a0t9e( -&trivit

re8(e)entri(&r $&nta*i(e teren%ri(e2 in$(%0iv $e(e )-d%rite ta*(&%ri(e 'i &-ere(e de art 9&nd%( $&)er$ia( (a$%ri(e2 *(i(e 'i ia+%ri(e $are n% 0%nt re+%(tat%(%nei inve0tiii *%n%ri(e din d&)eni%( -%*(i$ 9inanate din 0%r0e*%8etare &ri$e )i(&$ 9i: $are n% 'i -ierde va(&area n ti)-dat&rit 9&(&0irii2 -&trivit n&r)e(&r $a0e(e de &di/n -r&-rii2 (&$%ine(e de -r&t&$&(2

nave(e2 aer&nave(e2 va0e(e de $r&a+ier2 a(te(e de$>t$e(e %ti(i+ate n 0$&-%( rea(i+rii venit%ri(&r.Se a)&rti+ea+ 'i?Inve0tiii(e e9e$t%ate -entr% a)enaarea(a$%ri(&r2 *(i(&r2 ia+%ri(&r2 teren%ri(&r 'i-entr% a(te (%$rri 0i)i(are.

Se a)&rti+ea+ 'i?A)enari de teren%ri2 (iniar -e & -eri&ad de # ani

Se a)&rti+ea+? inve0tiii(e e9e$t%ate (a i)&*i(i+ri(e$&r-&ra(e2 n$/iriate2 -e d%rata$&ntra$t%(%i de n$/iriere. La e:-irarea$&ntra$t%(%i va(&area inve0tiiei e9e$t%ate

'i a a)&rti+rii $&re0-%n+t&are 0e $edea+-r&-rietar%(%i i)&*i(%(%i

Se a)&rti+ea+? $/e(t%ie(i(e $% inve0tiii(e e9e$t%ate (a )i(&a$e(e9i:e $&n$e0i&nate2 n$/iriate 0a% (%ate n (&$aie de8e0ti%ne de $a( $are a e9e$t%at inve0tiia2 -e -eri&ada$&ntra$t%(%i 0a% -e d%rata n&r)a( de %ti(i+are2 d%-

$a+.Met&de de a)&rti+are? )et&da (iniar )et&da de8re0iv )et&da a$$e(erat )et&da -e %nitate de -r&d%0.

Met&de de a)&rti+are? in $a+%( $&n0tr%$ii(&r2 0e a-(i$ metoda deamortizare liniar; n $a+%( e$/i-a)ente(&r te/n&(&8i$e2 a( )a'ini(&r2%ne(te(&r 'i in0ta(aii(&r2 -re$%) 'i -entr% $&)-%tere'i e$/i-a)ente -eri9eri$e a(e a$e0t&ra2se poate optapentru metoda de amortizare liniar, degresiv sauaccelerat

in $a+%( &ri$r%i a(t )i(&$ 9i: a)&rti+a*i(2 0epoate opta

-entr% )et&da de a)&rti+areliniar sau

degresiv. pe unitate de produs2 in $a+%( e:-(&atri(&r de0%*0tan )inera( %ti( )i(&a$e(e de tran0-&rt -&t 9i a)&rti+ate 'i n9%n$ie de numrul de

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Se i)-%ne 9&(&0irea a$e(eia'i )et&de dea)&rti+are -entr% t&ate a$tive(e de a$eea'inat%r 'i av>nd $&ndiii de %ti(i+areidenti$e

Se i)-%ne 9&(&0irea a$e(eia'i )et&de de a)&rti+are-entr% t&ate a$tive(e de a$eea'i nat%r 'i av>nd$&ndiii de %ti(i+are identi$e

Se )ai a)&rti+ea+

$/e(t%ie(i(e de de+v&(tare 0e a)&rti+ea+-e -eri&ada $&ntra$t%(%i 0a% -e d%rata de%ti(i+are $/e(t%ie(i de $&n0tit%ire 0e a)&rti+ea+-e & -eri&ad de )a:i) $in$i ani2 9&nd%( $&)er$ia( 0e a)&rti+ea+2 dere8%(2 n $adr%( %nei -eri&ade de )a:i)$in$i ani. *revete(e2 (i$ene(e2 )r$i(e $&)er$ia(e2dre-t%ri(e 'i a(te a$tive 0i)i(are 0ea)&rti+ea+ -e d%rata -rev+%t -entr%

%ti(i+area (&r de $tre entitatea $are (edeine.

Se )ai a)&rti+ea+ -rin )et&da (iniar -e -eri&ada $&ntra$t%(%i 0a%

-e d%rata de %ti(i+are? $/e(t%ie(i(e a9erente a$/i+ii&nrii de *revete2dre-t%ri de a%t&r2 (i$ene2 )r$i de $&)er 0a%9a*ri$ a(te i)&*i(i+ri ne$&r-&ra(e re$%n&0$%te din -%n$tde vedere $&nta*i(2 $/e(t%ie(i(e de de+v&(tare $are din -%n$t de vedere$&nta*i( re-re+int i)&*i(i+ri ne$&r-&ra(e(iniar2 -e & -eri&ada de " ani

$/e(t%ie(i(e a9erente a$/i+ii&nrii 0a% -r&d%$erii-r&8ra)e(&r in9&r)ati$e. )et&da de a)&rti+are de8re0iv 0a% a$$e(erat.

-entr% *revete(e de invenie

N% 0e a)&rti+ea+? $/e(t%ie(i(e de $&n0tit%ire 9&nd%( $&)er$ia(2

7%- $%) 0e -&ate &*0erva din ta*e(2 ntre trata)ent%( $&nta*i( 'i $e( 9i0$a( e:i0t

a0i)etrii -e t&ate -(an%ri(e? e(e)ente(e $are 0e a)&rti+ea+2 -eri&ada de a)&rti+are2 )et&de(e dea)&rti+are2 -&0i*i(itatea revi+%irii2 reeva(%are. P&ate din a$e0t )&tiv2 at>t re8(e)entri(e $&nta*i(e

$>t 'i n&r)e(e 9i0$a(e vin n nt>)-inarea 0-e$ia(i'ti(&r $% 0-e$i9i$aii 9&arte $(are n -rivinaa)&rti+rii.

$..8. -eevaluarea imobilizrilor corporale

Reeva(%area i)&*i(i+ri(&r $&r-&ra(e -&ate 9i $ara$teri+at $a %n -r&$e0 $are 0t (adi0$reia )ana8e)ent%(%i2 entiti(e 9iind (i*ere 0 de$id -rin inter)edi%( politicilor contabileadoptate$>nd 0 e9e$t%e+e reeva(%area2 $>t de de0 0 reeva(%e+e 'i $e $ate8&rie de i)&*i(i+ri$&r-&ra(e 0 reeva(%e+e.

Ca re8%( a(ternativ de eva(%are (a *i(an2 entiti(e e$&n&)i$e -&t 0 a(ea8 )&de(%(

*a+at -e va(&area %0t -r&$ed>nd (a reeva(%area i)&*i(i+ri(&r $&r-&ra(e (a 09>r'it%( e:er$ii%(%i9inan$iar2 a0t9e( n$>t va(&area reeva(%at 0 0e re9(e$te n 0it%aii(e 9inan$iare nt&$)ite -entr%a$e( e:er$ii%. 7%- reeva(%are 0e re$a($%(ea+ a)&rti+area a9erent i)&*i(i+ri(&r $&r-&ra(ere0-e$tive 'i a$ea0ta 0e va nre8i0tra n $&nta*i(itate de (a n$e-%t%( e:er$ii%(%i 9inan$iar %r)t&r.

P&trivit a$e0t%i )&de(2 va(&area $&nta*i( iniia( e0te 0%*0tit%it de va(&area reeva(%atre-re+entat de?

va(&area %0t (a data reeva(%rii @ &ri$e a)&rti+are $%)%(at anteri&r @ &ri$e -ierderi din de-re$iere $%)%(ate @

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valoare reevaluat =@6

Aaloarea just re-re+int 0%)a -entr% $are a$tiv%( ar -%tea 9i 0$/i)*at de *%nv&ie ntre-ri a9(ate n $%n&'tin de $a%+ n $adr%( %nei tran+a$ii $% -re%( deter)inat &*ie$tiv.

Re8(e)entri(e $&nta*i(e nai&na(e 9a$ -re$i+area $ n $a+%( n $are & i)&*i(i+are$&r-&ra( $&)-(et a)&rti+at )ai -&ate 9i 9&(&0it2 (a reeva(%area a$e0teia 0e 0ta*i(e'te & n&%

va(&are2 e8a( $% va(&area %0t 'i & n&% d%rat de %ti(i+are e$&n&)i$2 -rin e0ti)area -eri&adein $are *%n%( reeva(%at 0e va 9&(&0i.

xemplu:1 societate comercial deine o cldire, a crei valoare contabil este de =!.!!! lei,

amortizat n totalitate. 9urata de via pentru care s-a nregistrat amortizarea a fost de ! deani. >a sfritul eerciiului financiar se reevalueaz, la valoarea de pia de $!.!!! lei.4e va nregistra diferena provenit din reevaluare 5 $!.!!! lei).4e estimeaz o nou durat de utilizare de %$ de ani. n aceast perioad se va nregistraamortizare pentru cldirea reevaluat. n scop fiscal se vor aplica prevederile fiscale.

%rincipalele reguli de reevaluare Reeva(%area 0e 9a$e (a data *i(an%(%i -e *a+a %n&r eva(%ri e9e$t%ate de $tre

-r&9e0i&ni'ti $a(i9i$ai n eva(%are2 )e)*rii %n%i &r8ani0) -r&9e0i&na( n d&)eni%2re$%n&0$%t nai&na( 'i internai&na(.

At%n$i $>nd 0e -r&$edea+ (a reeva(%are2 tre*%ie 0 0e reeva(%e+e 0i)%(tan t&atee(e)ente(e dintr& $(a0 -entr% a 0e evita reeva(%area 0e(e$tiv 'i ra-&rtarea n 0it%aii(e9inan$iare an%a(e a %n&r va(&ri $e re-re+int $&)*inaie de $&0t%ri @e(e)ente de a$e(a'i 9e(ra-&rtate 9ie (a va(&area $&nta*i(2 9ie (a va(&area %0t2

7a$2 -entr% %n a$tiv dintr& 8r%- $are a 9&0t reeva(%at2 n% e:i0t & -ia a$tiv2a$e0ta va 9i -re+entat n *i(an (a $&0t )ai -%in a%0tri(e $%)%(ate de va(&are @9&(&0indtrata)ent%( de *a+ .

O -ia a$tiv e0te & -ia %nde 0%nt nde-(inite $%)%(ativ %r)t&are(e $&ndiii?a e(e)ente(e $&)er$ia(i+ate 0%nt &)&8ene* -&t 9i 80ii n -er)anen $%)-rt&ri 'i v>n+t&ri intere0ai$ -re%ri(e 0%nt $%n&0$%te de $tre -%*(i$.

7a$ va(&area %0t a %nei i)&*i(i+ri $&r-&ra(e reeva(%ate n% )ai -&ate 9i deter)inat-rin re9erin (a & -ia a$tiv2 va(&area a$tiv%(%i -re+entat n *i(an tre*%ie 0 9ie va(&area 0areeva(%at (a data %(ti)ei 0a(e reeva(%ri2 din $are 0e 0$ad a)&rti+area 'i -ierderi(e -entr%de-re$iere $%)%(ate.

Reeva(%ri(e tre*%ie 9$%te $% 0%9i$ient re8%(aritate2 a0t9e( n$>t va(&area $&nta*i( 0 n%di9ere 0%*0tania( de $ea $are ar 9i deter)inat 9&(&0ind va(&area %0t de (a data*i(an%(%i

La reeva(%area %n%i a$tiv2 va(&area re+%(tat n %r)a reeva(%rii va n(&$%i va(&area $%$are a$e0ta era nre8i0trat n $&nta*i(itate.

Re8%(i(e -rivind a)&rti+area 0e v&r a-(i$a n&ii va(&ri. O 8r%- de i)&*i(i+ri $&r-&ra(e e0te & 8r%-are de a$tive de a$eea'i nat%r 'i $% %ti(i+ri

0i)i(are a9(ate n e:-(&atarea %nei entiti de e:e)-(%? teren%ri $(diri )a'ini 'ie$/i-a)ente nave aer&nave a%t&)&*i(e )&*i(ier in0ta(aii2 -ie0e de 0$/i)* 'ia0a)*(are e$/i-a)ent de *ir&ti$.

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Reeva(%area %nei i)&*i(i+ri $&r-&ra(e atra8e d%- 0ine & 0erie de trata)ente -rivindre$%n&a'terea va(&rii reeva(%ate2 -re$%) 'i )&di9i$ri (e8ate de a)&rti+area *%n%(%i reeva(%at.A0t9e(2 n -rivina a)&rti+rii 0e v&r a-(i$a trata)ente di9ereniate.

0mortizarea cumulat pBn la data reevaluriiva 9i tratat a0t9e(?Trata)ent%( a)&rti+rii $%)%(ate ->n (a data reeva(%rii e0te $&ndii&nat de )et&da

a$$e-tat -entr% re9(e$tarea va(&rii $&nta*i(e de intrare reeva(%at2 re0-e$tiv?C metoda valorii brute? reeva(%area 0i)%(tan a va(&rii *r%te a i)&*i(i+rii 'i a a)&rti+rii$%)%(ate2 $are 0e %ti(i+ea+ at%n$i $>nd 0e a-e(ea+ (a $&0t%( de n(&$%ire2

C metoda valorii nete? reeva(%area n%)ai a va(&rii nete $&nta*i(e2 $are 0e %ti(i+ea+ at%n$i$>nd 0e -&ate deter)ina & va(&are %0t de -ia -entr% a$tiv%( 0%-%0 reeva(%rii.In $a+%(metodei valorii brute sau a indicelui5 0e a$t%a(i+ea+ va(&area *r%t de intrare 'i

a)&rti+area $%)%(at -e *a+a %n%i indi$e de a$t%a(i+are2 -re$%) 'i de-re$ierea $%)%(at2 da$ae:i0t. 4a(&area $&nta*i( a a$tiv%(%i2 d%- reeva(%are va 9i e8a( $% va(&area 0a a$t%a(i+at.

xemplu:Valoarea de intrare a unui utila? supus reevalurii este de "!.!!! lei, amortizat pentru

!!! lei. @ndicele de actualizare este de "%$3.0valuare&

4e calculeaz urmtoarele valori& valoarea de intrare a utila?ului actualizat + "!.!!! "%$3 + "%.$!! lei valoarea amortizrii cumulate actualizat + .!!! "%$3 + *.$!! lei diferena n valoarea contabil din reevaluarea utila?ului + "%.$!!-"!.!!! + %.$!! lei diferena din amortizarea actualizat + *.$!! - .!!! + ".$!! lei diferena dintre plusul de valoare al utila?ului i plusul de valoarea al amortizrii +

%.$!! - ".$!! + ".!!! leiValoarea bunului supus reevalurii va crete cu %.$!! lei, se vor recunoate rezerve dinreevaluare n valoare de ".!!! lei, iar amortizarea se va suplimenta cu ".$!! lei.

In $a+%( %ti(i+rii metodei valorii nete 0e an%(ea+ a)&rti+area $%)%(at ->n n)&)ent%( reeva(%rii -re$%) 'i a%0tri(e -entr% de-re$iere2 da$ e:i0t2 a$tiv%( 9iind ad%0 (ava(&area net $&nta*i(. A-&i 0e $a($%(ea+ 'i 0e nre8i0trea+ di9erena $are re+%(t dinreeva(%are.

xemplu:Valoarea de intrare a unui utila? supus reevalurii este de "!.!!! lei, amortizat pentru

!!! lei. a urmare a reevalurii se stabilete o valoare de pia de .%!! lei.0valuare&

4e calculeaz urmtoarele valori& valoarea net dup anularea amortizrii + "!.!!! - .!!! + .!!! lei diferena din reevaluare + .%!! - .!!! + %.!!! lei

(ecunoaterea) anularea amortizrii cumulate, anulare care se reflect n diminuarea valorii utila?ului cu

.!!! lei, astfel nct aceasta s fie egal cu valoarea contabil net la momentulreevalurii.

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b) nregistrarea diferenei din reevaluare reflectat n ma?orarea rezervei din reevaluareconcomitent cu ma?orarea valorii utila?ului cu %.!!! leo, respectiv pn la valoarea ?ustdin momentul reevalurii.

0mortizarea dup reevaluareDn $a+%( n $are 0e 9a$e reeva(%area %n%i a$tiv2 va(&area re+%(tat din reeva(%are va n(&$%i

$&0t%( de a$/i+iie;-r&d%$ie 0a% &ri$e a(t va(&are atri*%it nainte a$e(%i a$tiv. Re8%(i(e deamortizare 0e v&r a-(i$a a$tiv%(%i av>nd n vedere va(&area a$e0t%ia deter)inat n %r)areeva(%rii.

9iferenele provenite ca urmare a reevaluriiLe8i%it&r%( r&)>n a -re(%at nt&$)ai dire$ii(e date de IFRS re9erit&are (a re+%(tat%(

reeva(%rii. A0t9e(?a6. (a -ri)a reeva(%are a %nei i)&*i(i+ri $&r-&ra(e?

di9erena 9av&ra*i( ntre va(&area %0t 'i va(&area $&nta*i( va 9i nre8i0trat dire$t n$redit%( $&nt%(%i nd -entr% a$e( a$tivn% e:i0t & re+erv din reeva(%are nre8i0trat anteri&r 0a% $a & 0$dere a re+ervei din reeva(%are @din $adr%( $a-ita(%(%i -r&-ri%2 $%)ini)%( dintre va(&area a$e(ei re+erve 'i va(&area de0$re'terii2 iar event%a(adi9eren r)a0 nea$&-erit 0e nre8i0trea+ $a & $/e(t%ia(.

i2 -entr% $ nea) -r&-%0 0 trat) reeva(%area $a %n t&t %nitar2 v&) -re+enta n$&ntin%are 'i trata)ent%( re+ervei din reeva(%are din -%n$t de vedere $&nta*i(

#tilizarea rezervei din reevaluareRe8(e)etri(e $&nta*i(e -revd d&% trata)ente -&0i*i(e -entr% %ti(i+area re+ervei din

reeva(%are din $are2 -rin inter)edi%( -&(iti$i(&r $&nta*i(e entitatea va a(e8ea -e $ea $are &$&n0ider -&trivit.

A0t9e(2 re+erva din reeva(%are e0te $a-ita(i+at -rin tran09er%( dire$t n re+erve2 at%n$i$>nd 0%r-(%0%( din re+erva din reeva(%are re-re+int %n $>'ti8 rea(i+at?

(a 0$&aterea din eviden a a$tiv%(%i -entr% $are 0a $&n0tit%it re+erva din reeva(%are $a%r)are a $a0rii 0a% v>n+rii a$tiv%(%i 0a% n $a+%( 0$/i)*rii de0tinaiei a$e0t%ia2 n $a+%( n $area$e0ta 'i 0$/i)* nat%ra 'i 0e va n$adra n $ate8&ria a$tive(&r $ir$%(ante. SAU

-e )0%r $e a$tiv%( e0te 9&(&0it de entitate2 $a+ n $are va(&area re+ervei tran09eratee0te?

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a)&rti+area $a($%(at -e *a+a va(&rii $&nta*i(e reeva(%ate @ a)&rti+area $a($%(at -e *a+a $&0t%(%i iniia( a( a$tiv%(%i @ valoarea rezervei transferat la rezerve =@6.

%ti(i+>nd%0e $&nt%( #15 nd 0%r-(%0%( rea(i+at din re+erve dinreeva(%are=.

Ni$i& -arte din re+erva din reeva(%are n% -&ate 9i di0tri*%it2 dire$t 0a% indire$t2 $%

e:$e-ia $a+%(%i n $are a$tiv%( reeva(%at a 9&0t va(&ri9i$at2 0it%aie n $are 0%r-(%0%( dinreeva(%are re-re+int $>'ti8 e9e$tiv rea(i+at.

Dn $a+%( n $are 0e a-e(ea+ (a a-(i$area a$e0t%i trata)ent a(ternativ2 tre*%ie 0 0e -re+inten N&te(e e:-(i$ative2 0e-arat -entr% 9ie$are e(e)ent reeva(%at in9&r)aii -rivind va(&area (a $&0ti0t&ri$ a i)&*i(i+ri(&r reeva(%ate 'i 0%)a a%0tri(&r $%)%(ate de va(&are.

abel Aratamentul fiscal actual privind rezervele din reevaluare poate fi sistematizat astfel&Re+erve(e 0%-%0e trata)ent%(%i 9i0$a( Trata)ent 9i0$a((ezervele din reevaluare i surplusul din reevaluareaimobilizrilor corporale2 $are a 9&0t anteri&r

ded%$ti*i( @ntre # ian%arie , 'i " a-ri(ie ,3

Se impoziteaz la momentulschimbrii destinaiei

(ezervele din reevaluare deduse(a $a($%(%( -r&9it%(%ii)-&+a*i( -rin inter)edi%( a)&rti+rii 9i0$a(e 0a% a($/e(t%ie(i(&r -rivind a$tive(e $edate 'i;0a% $a0ate@%(teri&r datei de " a-ri(ie ,3

Se impoziteaz concomitent cudeducerea amortizrii fiscale5re0-e$tiv (a )&)ent%( 0$derii din8e0ti%ne a a$e0t&r )i(&a$e 9i:e.

Dn $&ntin%are2 nea) -r&-%0 0 0inteti+) a0i)etrii(e dintre $&nta*i(itate 'i 9i0$a(itate-rivind reeva(%area.

abel !'simetriile n recunoaterea reevalurii 0e re9er (a?C&nta*i(itate Fi0$a(itateRe$%n&a'te va(&area %0t2 indi9erent da$a$ea0ta e0te )ai )are 0a% )ai )i$ de$>tva(&area $&nta*i( a i)&*i(i+rii reeva(%ate

Re$%n&a'te va(&area %0t n%)ai n $a+%(n $are a$ea0ta n% deter)in & de0$re'terea va(&rii )i(&$%(%i 9i: 0%* $&0t%( deintrare. Dn a$e0t $a+ va(&area 9i0$a(r)a0 nea)&rti+at a )i(&a$e(&r 9i:ea)&rti+a*i(e 0e re$a($%(ea+ pBn lanivelul celei stabilite pe baza costului deintrare.

S%r-(%0%( din reeva(%are e0te $a-ita(i+at

-rin tran09er%( dire$t n re+erve? (a 0$&aterea din eviden a a$tiv%(%i-entr% $are 0a $&n0tit%it re+erva dinreeva(%are @trata)ent de *a+

-e )0%r $e a$tiv%( e0te 9&(&0it deentitate $% va(&area ? AR AC @trata)entad)i0

S%r-(%0%( din reeva(%are e0te $a-ita(i+at

-rin tran09er%( dire$t n re+erve? -e )0%r $e a$tiv%( e0te 9&(&0it de

entitate $% va(&area? AR AC

ARG a)&rti+area $a($%(at -e *a+a va(&rii $&nta*i(e reeva(%ate 2ACG a)&rti+area $a($%(at -e *a+a $&0t%(%i iniia( a( a$tiv%(%i.

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Literat%ra de 0-e$ia(itate -re+int n%)er&a0e 0t%dii $entrate -e reeva(%are2 -reri(e a0%-rareeva(%rii 9iind at>t $&ntra $>t 'i -r&. Un 0t%di% re$ent a0%-ra reeva(%rii 0e &-re'te a0%-ra9a$t&ri(&r de in9(%en -rivind a(e8erea -&(iti$i(&r -rivind reeva(%area. E0te 'ti%t 9a-t%( $ din-%n$t de vedere e$&n&)i$ e:i0t & 0erie de 9a$t&ri $are ar -%tea 0 in9(%ene+e de$i+ii(e)ana8eri(&r n ad&-tarea -&(iti$i(&r -rivind reeva(%area.

Dn a$e0t 0en02 $a %r)are %n%i 0t%di% e)-iri$ N. M. Ci&ara

,

a a%n0 (a %r)t&are(e$&n$(%+ii? 8rad%( de ndat&rare a( entitii n% in9(%enea+ -&(iti$a de reeva(%are a entiti(&r

ana(i+ate )ri)ea entitii2 e:-ri)at -rin )ri)ea $a-ita(%(%i -r&-ri%2 $i9ra de a9a$eri 'i n%)r%(

de an8aai n% re-re+int %n 9a$t&r $are 0 in9(%ene+e )ana8e)ent%( n (%area de$i+iei dereeva(%are

)ri)ea a$tive(&r i)&*i(i+ate $&r-&ra(e e:-ri)at -rin t&ta(%( a$tive(&r i)&*i(i+ate$&r-&ra(e 'i -rin -&nderea a$tive(&r i)&*i(i+ate $&r-&ra(e n t&ta( a$tive2 n% deter)in$&nd%$erea 0 reeva(%e+e a$tive(e $&r-&ra(e

ve$/i)ea a$tive(&r i)&*i(i+ate $&r-&ra(e n% in9(%enea+ -&(iti$a de reeva(%are aa$tive(&r i)&*i(i+ate $&r-&ra(e dein%te de entiti

d&)eni%( de a$tivitate n $are entiti(e 'i de09'&ar a$tivitatea n% e0te %n 9a$t&r de)nde (%at n $&n0iderare -entr% ad&-tarea -&(iti$ii de reeva(%are a i)&*i(i+ri(&r $&r-&ra(e.

Trata)ent%(%i $&nta*i( -rivind reeva(%area 0e -&ate a(e8e -entr% &ri$e 8r%- dei)&*i(i+ri $&r-&ra(e. C% t&ate a$e0tea2 n -ra$ti$ 0a d&vedit $ a$e0t trata)ent 0e a-(i$-re-&nderent -entr% $(diri 'i2 n )i$ )0%r2 -entr% teren%ri. Care e0te )&tiv%(Q

Reeva(%area e0te e9e$t%at din $&n0iderente $&nta*i(e2 -entr% )*%ntirea -&+iiei9inan$iare a %nei 0&$ieti 'i )&di9i$area 9av&ra*i( a %n&r indi$at&ri e$&n&)i$&9inan$iari. 7e$e(e )ai )%(te &ri2 va(&area %0t e0te )ai )are de$>t va(&area $&nta*i(2 iar di9erena dintrea$e0tea 0e re9(e$t at>t n a$tive(e2 $>t 'i n $a-ita(%ri(e -r&-rii2 i)a8inea entitii 9iind %na)*%ntit.

S%*ie$tivi0)%( (a $are 0e -&ate 9a$e a-e( n $a+%( &ri$r&r eva(%ri %(teri&are n 0$&-%(&*inerii %nei i)a8ini 9av&ra*i(e -&ate 0 9ie 'i n a$e0t $a+ %n )&tiv a( a(e8erii a-(i$riitrata)ent%(%i -rivind reeva(%area.

Dn a$e0t 0en02 e0te 'ti%t 9a-t%( $2 n $&ndiii(e n $are 0e &9er )ai )%(te trata)ente-&0i*i(e -entr% -re+entarea a$e(&ra'i tran+a$ii 'i eveni)ente2 0e $reea+ )edi%( ne$e0ar -entr% a$&0)eti+a2 -e *a+ (i$it2 0it%aii(e 9inan$iare.

2N. %. Cioara Studiu comparativ privind politica de reevaluare a imobilizrilor corporale n Romnia i nMarea Britanie, &he Ro'anian Econo'ic (o)rnal, Ian)arie 21

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%-&1'2 %-&%#S S%- -3&'A0-

a)C% -rivire (a e$/i-a)ent%( n+area 0a5. %). La #.#.,"2 %ti(a%( e0te reeva(%at (a #K5. %)2 iar va(&area re+id%a( e0te de#5. %).

/rezentai nregistrrile care decurg.

d)Un a$tiv identi9i$a*i( are va(&area re$%-era*i( de ,,. %) va(&area %0t )in%0$&0t%ri(e de v>n+are $&re0-%nde va(&rii 0a(e de %ti(i+are G ,,. %) va(&area $&nta*i( net e0te,". %).

are va fi pierderea din depreciereB

e)7i0-%nei de %r)t&are(e date -rivind e(e)ente(e individ%a(e de nat%ra e$/i-a)ente(&r$e a-arin %nei entiti (a "#.#, N.

E:-(i$aii 4a(&area $&nta*i( 4a(&area %0t )in%0$&0t%ri(e de v>n+are

4a(&area de%ti(i+are

E(e)ent%( n (a(&$%( de )&ntare G 5. %) &n&rarii(e in8ineri(&r $are )&ntea+ (inia G,.5 %). Entitateaa-re$ia+ $ (a ter)inarea -r&d%$iei va e9e$t%a $/e(t%ie(i $% de)&ntarea 'i re0ta%rareaa)-(a0a)ent%(%i de va(&are de 3. %). Sa% nre8i0trat -ierderi de e:-(&atare de . %).

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4tabilii costul de achiziie.0fectuai nregistrrile adecvate.

g)tiind $ 0&$ietatea 4AM are n eviden %n teren (a va(&area $&nta*i( de H. %).La n$/iderea e:er$ii%(%i va(&area %0t de -ia a teren%(%i e0te de KK. %).

e nregistrare contabil trebuie efectuat potrivit principiului prudenei i independenei

eerciiuluiBh) S&$ietatea $&)er$ia( TE7 are n eviden %n teren