Accounting and Fiscal Considerations upon Performance Guarantees - Particular Case of Construction Works

The performance guarantee represents the contractor's liability to ensure the beneficiary on the fulfillment of the quality conditions for the contracted works, as well as of their execution within the agreed contractual term. In the context of a growth trend in the industrial construction mark...

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Bibliographic Details
Main Authors: Mateș Dorel, Puşcaş Adriana Marina, Pordea Daniela
Format: Article
Language:English
Published: Vasile Goldis University Press 2018-12-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
Online Access:https://doi.org/10.2478/sues-2018-0022