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Principles for factoring transactions accounting and tax


  • Viorel Turcanu
  • Anna Zachernicinaia

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


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

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    More about this item


    factoring; the adherent; financial risk; accounting tax; financing;

    JEL classification:

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


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