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Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

In the specific agriculture and food industry activity, we often face management deficiencies caused by inherent weight losses or products that are close to expiration date. In these cases, as accounting professionals, we must know the correct application of deductions and perishables and the legal measures that must be taken to reduce food waste. We also need to know the accounting and fiscal treatment in such situations.

Suggested Citation

  • Elena STĂNCIULESCU, 2025. "Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(3), pages 50-59, March.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:3:p:50-59
    DOI: 10.37945/cbr.2025.03.05
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    More about this item

    Keywords

    deductions; perishables; warehouse license; warehouse certificate; permissible limits; food waste;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • Q18 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Policy; Food Policy; Animal Welfare Policy
    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco

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