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CAPITOLUL II FORMATUL SI CONTINUTUL SITUATIILOR FINANCIARE ANUALE SECTIUNEA 8 Reguli de evaluare SUBSECTIUNEA 8.3 Active circulante SUBSECTIUNEA 8.3.

.3.1 - Generalitati Pct | Alin. | Lit. | Continut | Observatii Evaluarea activelor circulante 151 Dac activele circulante fac obiectul ajustrilor de valoare cu caracter excepional, exclusiv n scop fiscal, suma ajustrilor i motivele pentru care acestea au fost efectuate trebuie prezentate n notele explicative.

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