Contributions to improve accounting and financial reporting of exports of goods and services

Foreign trade is a form of foreign economic activity and simultaneously a form of trade in general. Basic forms of trade determines the existence of their methodology to account for flows. At the first level of imports and exports accounting methodology is based on general patterns of purchases and...

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Bibliographic Details
Published inStudia Universitatis Vasile Goldiş Arad. Seria ştiinţe economice Vol. 22; no. 3; pp. 65 - 72
Main Authors Feieş, Gheorghe Claudiu, Virag, Nicolae Paul, Marian, Socoliuc
Format Journal Article
LanguageEnglish
Published Editura Universităţii Vasile Goldiş 2012
Vasile Goldis University Press
Sciendo
Subjects
Economy
export
export of goods on commission
taxation
export of goods on commission
export
taxation
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Summary:Foreign trade is a form of foreign economic activity and simultaneously a form of trade in general. Basic forms of trade determines the existence of their methodology to account for flows. At the first level of imports and exports accounting methodology is based on general patterns of purchases and sales records locally, but is supplemented with specific elements of the tax, customs and currency. This paper proposes an approach to exports of goods and services in terms of accounting and taxation.
ISSN:1584-2339
2285-3065