Leasing. Aspetti contabili e fiscali
Fisco e Contabilità n. 38-2015
Nonostante le numerose modifiche apportate dal D.Lgs. n. 139 del 18.08.2015 (con cui è stato recepita la Direttiva 34/UE), sulle regole da seguire per la redazione del bilancio, sono rimaste pressoché immutate le regole di contabilizzazione del leasing.
Non ha subito modifiche infatti il punto 22… (segue)
Clicca qui per l’articolo originale
http://www.fiscal-focus.it/news,70565
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