Publication:
Accounting and fiscal policies regarding economic transactions for the processing of goods

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2229
dc.creatorCebotari, Ana
dc.creatorGraur, Anatol
dc.date2022-09-06T08:32:33Z
dc.date2022-09-06T08:32:33Z
dc.date2022-03
dc.date.accessioned2023-11-13T20:52:23Z
dc.date.available2023-11-13T20:52:23Z
dc.descriptionCEBOTARI, Ana, GRAUR, Anatol. Accounting and fiscal policies regarding economic transactions for the processing of goods = Politici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 160-167. ISBN 978-9975-155-87-8 (PDF).
dc.descriptionThis article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called lohn operations which combine the classic import-export operations, purely commercial, with certain technological interdependencies. A separate place is intended for the analysis of the situation in which part of the processing (production) works are performed by a third party through a subcontract, indicating how to document and account for these transactions. CZU 657.421.1:339.543(478); JEL: M40, M41; DOI 10.5281/zenodo.6718020
dc.formatapplication/pdf
dc.identifier978-9975-155-87-8 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2229
dc.identifier.urihttps://cris.ase.md/handle/123456789/4582
dc.languageother
dc.publisherASEM
dc.subjectinward processing
dc.subjectcustoms
dc.subjectValue-Added Tax (VAT)
dc.subjectlohn processing
dc.subjectgoods received for processing
dc.subjectcustoms code
dc.subjectnon-resident
dc.titleAccounting and fiscal policies regarding economic transactions for the processing of goods
dc.titlePolitici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Ana CEBOTARI_Anatol Graur_ISSC_2022.pdf
Size:
892.84 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate