Publication: Aspecte contabile și fiscale privind creanțele compromise
Date
Authors
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Journal ISSN
Volume Title
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ASEM
Abstract
Description
CODREAN, Violeta. Aspecte contabile și fiscale privind creanțele compromise = Accounting and Tax Aspects Regarding Compromised Debts. Conducător șt.: HAREA, Ruslan. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 223-232. ISBN 978-9975-147-93-4 (PDF).
In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity. CZU: 657.422.2:336.226.322(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.27
In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity. CZU: 657.422.2:336.226.322(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.27
Keywords
receivables, compromised receivables, debtors, limitation period, adjustments for tax purposes, inventory