Aspecte privind contabilizarea reducerilor comerciale

Harea, Ruslan; Graur, Anatol

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dc.contributor.author	Harea, Ruslan
dc.contributor.author	Graur, Anatol
dc.date.accessioned	2021-11-25T11:05:29Z
dc.date.available	2021-11-25T11:05:29Z
dc.date.issued	2020-04
dc.identifier.isbn	978-9975-75-989-2
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1388
dc.description	HAREA, Ruslan, GRAUR, Anatol. Aspecte privind contabilizarea reducerilor comerciale = Aspects Regarding the Accounting of Commercial Discounts. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 137-142. ISBN 978-9975-75-989-2.	en_US
dc.description.abstract	This paper presents the types of commercial discounts and the modality of its accounting. In addition, it is presented the way of reflecting the sale operations in case those commercial discounts are made. In the article are characterized aspects of calculation of discount ratio. There are proposed modalities of documentation of discounts before and after the sale. The forms of discounts are analyzed through some examples, including real data. The contents of this paper are generalized in a scheme that presents some proposals regarding the improvement of discounts accounting that can be applied in the practice. JEL: M41; CZU: 657.442.	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	sale of goods	en_US
dc.title	Aspecte privind contabilizarea reducerilor comerciale	en_US
dc.title.alternative	Aspects Regarding the Accounting of Commercial Discounts	en_US
dc.type	Article	en_US