<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></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.

Accounting and Tax Issues Concerning Commercial Discounts

Lucian Blaga University of Sibiu, Romania

Studies in Business and Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Accounting and Tax Issues Concerning Commercial Discounts"}

Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity...

Accounting and Tax Issues Concerning Commercial Discounts

Publié en ligne: 02 mars 2016

Pages: 94 - 99

DOI: https://doi.org/10.1515/sbe-2015-0039

Mots clés
accounting, tax, commercial discounts

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Accounting and Tax Issues Concerning Commercial Discounts

Publié en ligne: 02 mars 2016

Pages: 94 - 99

DOI: https://doi.org/10.1515/sbe-2015-0039

Mots clésaccounting, tax, commercial discounts

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
accounting, tax, commercial discounts