Accounting aspects related to trade discounts

Bajan, Maia; Bocan, Mihaela

Publication:
Accounting aspects related to trade discounts

cris.sourceId	oai:irek.ase.md:123456789/2254
dc.creator	Bajan, Maia
dc.creator	Bocan, Mihaela
dc.date	2022-09-07T08:26:44Z
dc.date	2022-09-07T08:26:44Z
dc.date	2022-03
dc.date.accessioned	2023-11-13T20:52:32Z
dc.date.available	2023-11-13T20:52:32Z
dc.description	BAJAN, Maia, BOCAN, Mihaela. Accounting aspects related to trade discounts = Aspecte contabile aferente reducerilor comerciale. 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. 369-373. ISBN 978-9975-155-87-8 (PDF).
dc.description	The granting of commercial and financial rebates is a common practice in companies, regardless of the field in which it operates. In practice, the general discount term is used, which includes all types of discounts encountered in commercial activity.This article presents the types of commercial and financial reductions according to the legislation in force, as well as their accounting and tax treatment. The article presents the way of reflecting the sales operations in case those commercial discounts are made. Ways of documenting a discounts before and after the sale. Forms of discounts are analyzed through examples, including real dates. CZU: 657.442.(478); JEL: M41; DOI 10.5281/zenodo.6758117
dc.format	application/pdf
dc.identifier	978-9975-155-87-8 (PDF)
dc.identifier	https://irek.ase.md:443/xmlui/handle/123456789/2254
dc.identifier.uri	https://cris.ase.md/handle/123456789/4601
dc.language	other
dc.publisher	ASEM
dc.subject	accounting
dc.subject	commercial discounts
dc.subject	accounting treatment
dc.subject	tax treatment
dc.title	Accounting aspects related to trade discounts
dc.title	Aspecte contabile aferente reducerilor comerciale
dc.type	Article
dspace.entity.type	Publication