Home Part 3 Contributions to improve accounting and financial reporting of exports of goods and services

 

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

 

 

*Nicolae Paul Virag, **Gheorghe Claudiu Feieş, ***Marian Socoliuc

*Vasile Goldis Western University Arad, e-mail : This e-mail address is being protected from spambots. You need JavaScript enabled to view it ,

**West University of Timisoara, Faculty of Economics and Business Administration,

***Ştefan cel Mare University Suceava, of Economics and Public Administration, Suceava

 

 

Abstract

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.

Key words: export, taxation, export of goods on commission


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