Romania's accession to the European Union has caused a series of changes in the structure of the international commercial transactions, as from 01 January 2007 they do no longer include the acquisitions and deliveries performed between the European Union Member States. I shall try in this paper to point out the methods to perform the import and export operations, specifying the advantages and disadvantages of their use and also the specific aspects concerning the accounting organization for the entities that make such transactions.
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
12188.
Length: Date of creation: 03 Jan 2008 Date of revision: Publication status: Published in Annals of the University „Constantin Brâncuşi” of Târgu Jiu 1.3(2008): pp. 93-96 Handle: RePEc:pra:mprapa:12188
Find related papers by JEL classification: F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations F59 - International Economics - - International Relations and International Political Economy - - - Other
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