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 and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresse...

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Bibliographic Details
Main Author: Sava Raluca
Format: Article
Language:English
Published: Sciendo 2015-12-01
Series:Studies in Business and Economics
Subjects:
tax
Online Access:https://doi.org/10.1515/sbe-2015-0039