Актуални методологико-приложни аспекти на счетоводното отчитане на сделките за вътреобщностна доставка на стоки с участието на посредник
Current Methodological and Applied Aspects of the Accounting of Transactions for Intra-community Delivery of Goods with the Participation of an Intermediary

Summary/Abstract: The scientific research examines the transactions for intra-community supply of goods with the participation of an intermediary, defining their nature and deriving their specific features. The options for accounting treatment of these transactions applicable in the national practice are analyzed and on this basis a model for their accounting has been developed and substantiated. The model has been tested in a real environment and conclusions have been drawn about its lawful, methodologically sound and practical application.

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