IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v1y2009i9p1877-1880.html
   My bibliography  Save this article

Principles for factoring transactions accounting and tax

Author

Listed:
  • Viorel Turcanu
  • Anna Zachernicinaia

    (Moldovan Academy of Economic Sciences, Professor, Dr.Hab,
    Moldovan Academy of Economic Sciences Doctoral Candidate, auditor)

Abstract

The up growth of business rivalry at the consumer and services markets make many of the suppliers grant delayed or deferred payments to their customers and act as creditors who thus accept credit, exchange and interest risks. It results in the suppliers’ floating assets withdrawal and has a negative impact upon their financial statements showings. Factoring is one of the ways to release funds that have been frozen on accounts receivable.

Suggested Citation

  • Viorel Turcanu & Anna Zachernicinaia, 2010. "Principles for factoring transactions accounting and tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1877-1880, May.
    • Handle: RePEc:ovi:oviste:v:1:y:2009:i:9:p:1877-1880
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    factoring; the adherent; financial risk; accounting tax; financing;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:1:y:2009:i:9:p:1877-1880. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.