Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1773

Title:	Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne
Authors:	Bordeianu, Olga
Keywords:	creanţe forfeiting factoring decontarea creanţelor
Issue Date:	Apr-2015
Publisher:	ASEM
Abstract:	The article is about 2 modern crediting methods: factoring and forfeiting. Factoring is a method used by a firm to obtain Cash when the available Cash Balance held by the firm is insufficient to meet current obligations and accommodate its other cash needs, such as new orders or contracts. Forfeiting is the purchasing of an exporter's receivables (the amount importers owe the exporter) at a discount by paying cash. Besides factoring and forfeiting definitions, this article contains an accounting methodology of factoring and forfeiting operations in the Republic of Moldova. JEL: M-41.
Description:	BORDEIANU, Olga. Aspecte contabile privind decontarea creanţelor prin intermediul tehnicilor moderne. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 164-167. ISBN 978-9975-75-750-8.
URI:	https://irek.ase.md:443/xmlui/handle/123456789/1773
ISBN:	978-9975-75-750-8
Appears in Collections:	2.Articole

Files in This Item:

File	Description	Size	Format
Olga BORDEIANU_conf_Dep_Contabilitate_aprilie_2015.pdf		342.93 kB	Adobe PDF	View/Open

DSpace JSPUI