The main topics of the course are:

• Features of calculating profit tax advance payments.
• Characteristics of calculating depreciation for fixed assets and intangible assets.
• Peculiarities related to classifying expenses on fixed assets and intangible assets as capital or operational expenses.
• Aspects of reducing expenses from gross income for determining the profit tax base.
• Characteristics of accounting for gratuitously received and provided assets for profit tax calculation purposes.
• Peculiarities regarding transactions involving the disposal, lease, sublease, or gratuitous use of buildings, constructions, residential, or other premises.
• Aspects and procedures for reducing gross income by losses and documentation requirements.

The course begins on February 26
Duration: 1 day
Schedule: 11։00-15։00
To participate, please call: (099) 52 24 90, (095) 52 24 90, (011) 60 22 22
Email:  trainings@armaa.am