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Features of Accounting at Enterprises Providing Transport and Forwarding Services

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dc.contributor.author Gherasimov, Mihail
dc.date.accessioned 2024-02-29T07:43:33Z
dc.date.available 2024-02-29T07:43:33Z
dc.date.issued 2023-09
dc.identifier.isbn 978-9975-167-39-0 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3089
dc.description GHERASIMOV, Mihail. Features of Accounting at Enterprises Providing Transport and Forwarding Services. In: Competitiveness and Innovation in the Knowledge Economy [online]: 27th International Scientific Conference: Conference Proceeding, September 22-23, 2023. Chişinău: ASEM, 2023, pp. 366-374. ISBN 978-9975-167-39-0 (PDF). en_US
dc.description.abstract Competent accounting of freight forwarding companies has a number of nuances. A freight forwarding company can act as an intermediary between the customer and the carrier or independently carry out transportation with its own transport. In the first case, only the remuneration of the freight forwarder for the provision of services will be recognized as revenue, in the second case, the entire amount of the transaction. Important points that you should pay attention to when organizing accounting for a forwarding company: non-resident income tax; accounting for exchange rate differences; multimodal transportation; accounting for penalties for downtime; insurance: the cost of cargo insurance can be carried out both at the expense of the client and at the expense of the forwarder. When choosing a taxation system, a freight forwarding company should pay attention to the following factors: the share of exports in the volume of services; the share of costs that includes input VAT. DOI: https://doi.org/10.53486/cike2023.37; UDC: 657.4:656.13(478); JEL: M41 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject transport en_US
dc.subject freight forwarder en_US
dc.subject services en_US
dc.subject income en_US
dc.subject expenses en_US
dc.title Features of Accounting at Enterprises Providing Transport and Forwarding Services en_US
dc.type Article en_US


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