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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Format: | Article |
Language: | English |
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Sciendo
2015-12-01
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Series: | Studies in Business and Economics |
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Online Access: | https://doi.org/10.1515/sbe-2015-0039 |