IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Accounting Models Regarding the Transactions of Inward Processing of Goods

Listed author(s):
  • Paliu-Popa Lucia
  • Ecobici Nicolae
  • Dina Ionela-Claudia


    (“Constantin Brâncusi” University of Târgu Jiu)

With an increasing international trade, a more and more significant expansion was experienced by combined commercial operations, also including goods processing transactions. The expansion of these international economic affairs had as motivation the multiple direct and indirect positive effects they produce both at micro and macro level, such as: obtaining a significant commercial profit and on this basis, increasing the currency contribution, increasing the general indicator of the international trade volume, relieving the balance of external payments of certain payments in currency, making optimum use of production capacity and labour force etc. Given the complexity of the combined commercial operations of foreign trade, in this article we shall address the commercial transactions of inward processing of foreign goods in terms of accounting models specific for conducting these transactions. In this regard, after the theoretical delimitation of these operations we shall emphasize the benefits of inward processing of foreign goods but also without forgetting the limitations of these international commercial operations. To develop accounting models we shall first clarify the tax matters that affect the entry in the accounts of inward processing of foreign goods, then we shall proceed to their reflection in accounting starting from a case study, if the recipient of such operations is based in the extra-community or community area. Thus we will be able to identify the conditions that the entities must meet in order to use as little cash money, the affecting fiscal conditions and the reflection in accounting of inward processing of foreign goods.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

Volume (Year): X (2010)
Issue (Month): 1 (May)
Pages: 1771-1776

in new window

Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1771-1776
Contact details of provider: Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1771-1776. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.