Abstract
Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.
Language: English
Page range: 94 - 99
Published online: Mar 2, 2016
Published in print: Dec 1, 2015
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
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© 2016 Raluca Sava, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.