Publication: Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne
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ASEM
Abstract
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BORDEIANU, Olga. Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 164-167. ISBN 978-9975-75-750-8.
The article is about 2 modern crediting methods: factoring and forfeiting. Factoring is a method used by a firm to obtain Cash when the available Cash Balance held by the firm is insufficient to meet current obligations and accommodate its other cash needs, such as new orders or contracts. Forfeiting is the purchasing of an exporter's receivables (the amount importers owe the exporter) at a discount by paying cash. Besides factoring and forfeiting definitions, this article contains an accounting methodology of factoring and forfeiting operations in the Republic of Moldova. JEL: M-41.
The article is about 2 modern crediting methods: factoring and forfeiting. Factoring is a method used by a firm to obtain Cash when the available Cash Balance held by the firm is insufficient to meet current obligations and accommodate its other cash needs, such as new orders or contracts. Forfeiting is the purchasing of an exporter's receivables (the amount importers owe the exporter) at a discount by paying cash. Besides factoring and forfeiting definitions, this article contains an accounting methodology of factoring and forfeiting operations in the Republic of Moldova. JEL: M-41.
Keywords
creanţe, forfeiting, factoring, decontarea creanţelor