ACCOUNTING TREATMENTS SPECIFIC TO COUNTERPART COMMERCIAL TRANSACTIONS
Given the lack of availability of funds in foreign currency, felt in many countries, especially in the developing and developed countries and the economic or financial crisis in the global foreign exchange, counterpart commercial transactions were imposed as a “disarming” condition of the inte...
| 出版年: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| 第一著者: | |
| フォーマット: | 論文 |
| 言語: | 英語 |
| 出版事項: |
Academica Brâncuşi
2010-12-01
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| 主題: | |
| オンライン･アクセス: | http://www.utgjiu.ro/revista/ec/pdf/2010-04.II/21_LUCIA_PALIU_POPA.pdf |
| 要約: | Given the lack of availability of funds in
foreign currency, felt in many countries,
especially in the developing and developed
countries and the economic or financial crisis
in the global foreign exchange, counterpart
commercial transactions were imposed as a
“disarming” condition of the international
trade.
In the counterpart a purchase
transaction is combined with a sale
transaction, an import with an export in order
to ensure balanced trade between the partners,
trade that involves eliminating or reducing the
currency as a payment source and its
replacement with trade of goods and services.
Thus, in the context of an acute need to
export of greatly industrialized countries,
where the overproduction phenomenon tends to
have a chronic character, the counterpart has
become a highly complex and sustainable
phenomenon, which has seen a steady increase
in the volume of amounts, with a geographical
area and large variety of forms and
mechanisms of implementation.
Based on the characteristics and
structure of counterpart transactions, we shall
describe in this paper the accounting models
specific to international trade, as part of the
combined foreign trade transactions without
neglecting the tax treatments that influence the
entry in the accounts |
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| ISSN: | 1844-7007 1844-7007 |