Accounting Challenges in Managing Commercial Debts

Abstract

The management of commercial debts is an essential aspect of economic activity, having a direct impact on the financial stability of enterprises. This research analyzes the accounting challenges related to managing trade liabilities, highlighting their implications for financial reporting and tax obligations. The methodology used includes a documentary analysis of accounting and tax legislation, normative comparison, and the study of relevant sources, including scientific articles and specialized literature. The results obtained emphasize the difficulties in recognizing and adjusting the debts, the fiscal impact of their settlement, and the need for further clarifications within the regulatory framework. The study provides solutions for optimizing the accounting of trade commercial debts, contributing to the improvement of accounting practices and the development of a clearer perspective on this field. CZU: 657.432; JEL: M41