Published Online: Mar 02, 2016
Page range: 94 - 99
DOI: https://doi.org/10.1515/sbe-2015-0039
Keywords
© 2016
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
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.