Aspecte contabile și fiscale privind datoriile financiare

Abstract

In conditions the insufficiency of own resources and the need to ensure continuity of activity, an entity has the need to resort to credits and loans as a source of funding. The role of credit and loan contracts undoubtedly increases the execution of various transactions, the implementation of new technologies, the granting of facilities to the employees of the entity in order to maintain qualified staff, etc. Thus, the subject addressed in this article targets financial liabilities. In this context, the purpose of this research is to determine the current state and to provide relevant general information on the significance of loans and credits, documentary perfecting, tax regime and accounting aspects, based on current legislation. JEL: M41