Specific Features Of The Accounting Treatments Specific To Some Transactions Carried Out In The Trade Activity

The new conditions in which economic and social activities take place, as a result of the onset of the global health crisis, have led to changes in certain habits and behaviours among consumers. This fact has led, on the one hand, to a decrease in sales volumes for certain categories of goods (especially non-food) and, on the other hand, to a significant increase of online trade. In this context, certain categories of accounting treatments have become increasingly accessed by the professionals in the field, simply because the volume of transactions carried out by commercial economic entities, such as those sold at a reduced price (due to declining demand) or electronic commerce (due to the increasing share of these operations), have become increasingly numerous, which is why, in our study, we set out to detail the methodological and normative aspects related to them.