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Accounting And Tax Issues Concerning Commercial Discounts

Author

Listed:
  • SAVA Raluca

    (Lucian Blaga University of Sibiu, Romania)

Abstract

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 tax added value. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

Suggested Citation

  • SAVA Raluca, 2015. "Accounting And Tax Issues Concerning Commercial Discounts," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 10(3), pages 94-99, December.
    • Handle: RePEc:blg:journl:v:10:y:2015:i:3:p:94-99
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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/1039sava.pdf
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