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l ammortamento

L AMMORTAMENTO Autore:
Editore: SEAC
Anno di Pubblicazione: 2015
ISBN: 9788868241551
Disponibilità: Disponibile in 3 giorni
Prezzo: € 29,00

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AMMORTAMENTO

In Sintesi:

L'ammortamento è un procedimento tecnico - contabile con il quale il
valore del bene strumentale viene ripartito nei diversi esercizi in
proporzione al deperimento, all’obsolescenza ed al consumo subìto dallo
stesso nell'attività produttiva. Il Volume fornisce una panoramica sia
degli aspetti civilistici che fiscali e analizza la disciplina
dell’ammortamento dei beni materiali ed immateriali acquisiti
dall’impresa e dall’esercente arti e professioni, alla luce delle novità
e dei chiarimenti forniti mediante prassi amministrativa. Fra gli
argomenti considerati, si citano, fra l’altro, le spese di manutenzione e
riparazione su beni propri, il software, l’imputazione dei contributi
in conto capitale, in conto impianti o in conto esercizio,
l'eliminazione di beni ammortizzabili, la deducibilità dei canoni di
leasing. Si noti che il Principio contabile nazionale OIC n. 16,
relativo alle immobilizzazioni materiali, nel corso del 2014 è stato
definitivamente approvato nella sua nuova versione. Il Volume,
utilizzando una specifica grafica, segnala le novità derivanti dai nuovi
principi contabili definitivamente approvati, quelli attualmente in
vigore e le bozze ancora in fase di revisione.
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