13 відгук
Правила обліку дешево придбаної нерухомості
СИТУАЦІЯ. Підприємство придбало приміщення в офісній будівлі. Його вартість за договором купівлі-продажу — 1500 грн. Як правильно обліковувати це приміщення? Облікової політики немає, але зазвичай ми використовуємо вартісний критерій ПКУ в 20000 грн.Чи можна приміщення обліковувати як МНМА та одразу амортизувати 100%?
Микола ПРОЦЕНКО, експерт із бухобліку та оподаткування, м. Львів
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