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Aspecte privind contabilizarea reducerilor comerciale

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cris.sourceIdoai:irek.ase.md:123456789/1388
dc.creatorHarea, Ruslan
dc.creatorGraur, Anatol
dc.date2021-11-25T11:05:29Z
dc.date2021-11-25T11:05:29Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:53:56Z
dc.date.available2023-11-13T20:53:56Z
dc.descriptionHAREA, Ruslan, GRAUR, Anatol. Aspecte privind contabilizarea reducerilor comerciale = Aspects Regarding the Accounting of Commercial Discounts. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 137-142. ISBN 978-9975-75-989-2.
dc.descriptionThis paper presents the types of commercial discounts and the modality of its accounting. In addition, it is presented the way of reflecting the sale operations in case those commercial discounts are made. In the article are characterized aspects of calculation of discount ratio. There are proposed modalities of documentation of discounts before and after the sale. The forms of discounts are analyzed through some examples, including real data. The contents of this paper are generalized in a scheme that presents some proposals regarding the improvement of discounts accounting that can be applied in the practice. JEL: M41; CZU: 657.442.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1388
dc.identifier.urihttps://cris.ase.md/handle/123456789/4802
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectcommercial discounts
dc.subjectsale of goods
dc.titleAspecte privind contabilizarea reducerilor comerciale
dc.titleAspects Regarding the Accounting of Commercial Discounts
dc.typeArticle
dspace.entity.typePublication
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