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Aspecte contabile și fiscale privind creanțele compromise

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cris.sourceIdoai:irek.ase.md:123456789/2692
dc.creatorCodrean, Violeta
dc.date2023-05-26T07:08:16Z
dc.date2023-05-26T07:08:16Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:57:31Z
dc.date.available2023-11-13T20:57:31Z
dc.descriptionCODREAN, 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).
dc.descriptionIn 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
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2692
dc.identifier.urihttps://cris.ase.md/handle/123456789/5331
dc.languageother
dc.publisherASEM
dc.subjectreceivables
dc.subjectcompromised receivables
dc.subjectdebtors
dc.subjectlimitation period
dc.subjectadjustments for tax purposes
dc.subjectinventory
dc.titleAspecte contabile și fiscale privind creanțele compromise
dc.titleAccounting and Tax Aspects Regarding Compromised Debts
dc.typeArticle
dspace.entity.typePublication
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