Pierdere de bază pierdere. Contul de profit și pierdere


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Pierderea fiscala se determina extracontabil, pe baza pierderii contabile influentate de cheltuielile deductibile si nedeductibile prevazute de Codul fiscal si se reflecta in declaratiile privind impozitul pe profit In declaratia anuala privind impozitul pe profitpierderea fiscala de recuperat din anii precedenti se inscrie la randul  Recuperarea pierderilor fiscale se efectueaza in ordinea inregistrarii acestora, la fiecare termen de plata a impozitului pe profit, conform prevederilor legale in vigoare din anul inregistrarii lor.