Accounting aspects related to trade discounts

Bajan, Maia; Bocan, Mihaela

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dc.contributor.author	Bajan, Maia
dc.contributor.author	Bocan, Mihaela
dc.date.accessioned	2022-09-07T08:26:44Z
dc.date.available	2022-09-07T08:26:44Z
dc.date.issued	2022-03
dc.identifier.isbn	978-9975-155-87-8 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2254
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).	en_US
dc.description.abstract	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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	commercial discounts	en_US
dc.subject	accounting treatment	en_US
dc.subject	tax treatment	en_US
dc.title	Accounting aspects related to trade discounts	en_US
dc.title.alternative	Aspecte contabile aferente reducerilor comerciale	en_US
dc.type	Article	en_US