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Book Keeping of International Commercial Transactions


  • Paliu-Popa, Lucia


The entrance of our country in Europen Union determined modifications in the romanian fiscal system, this one must to adapt to community demands/wants. Taking into account the fact that commercial transactions made in community space are not included in the international transactions category, in the present work i have proposed to approach the manner to illustrate into accounting/book-keeping the international commercial operations, respectively the import and the export of goods, marking the fiscal issues which influence the book-keeping.

Suggested Citation

  • Paliu-Popa, Lucia, 2008. "Book Keeping of International Commercial Transactions," MPRA Paper 12190, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:12190

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    International Commercial Transactions; community space; the international commercial operations;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

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