SRL versus ONG, asemănări și deosebiri privind tratamentul contabil și fiscal aplicabil reducerilor comerciale și financiare
LLC Versus NGO, Similarities and Differences Regarding the Accounting and Tax Treatment Applicable to the Trade and Financial Discounts
Author(s): Elena StănciulescuSubject(s): Economy, Civil Law, Accounting - Business Administration, Commercial Law
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: LLC; NGO; trade discount; financial discount;
Summary/Abstract: The article hereby presents a delimitation of the granted/received commercial and financial discounts, for their proper fitting in and avoiding the confusions often identified in practice, with negative impact on the result of the year. Likewise, for rendering an accurate image of the financial statements, it is necessary to know the similarities and differences regarding the accounting treatment applicable to NGOs and LLCs, as well as their tax treatment.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 3
- Page Range: 10-16
- Page Count: 7
- Language: Romanian