МЕЖДУНАРОДНИ БАРТЕРНИ СДЕЛКИ С МАТЕРИАЛНИ ЗАПАСИ - СЧЕТОВОДНО-ДАНЪЧНИ ДИСКУСИИ И РЕШЕНИЯ
INTERNATIONAL INVENTORY BARTER TRANSACTIONS - ACCOUNTING AND TAX DISCUSSIONS AND DECISIONS

Summary/Abstract: The scientific development defines international stock barter transactions as complex business processes in which the client (a Bulgarian company registered under the Value Added Tax Act) buys stock from a foreign counterparty, to whom instead of paying in money, he sends other stock stocks equal in value or with the possibility of additional payment. The objects of these transactions are determined, in parallel with the conditions for their recognition and evaluation, and they are subdivided for accounting purposes according to the signs "form of embodiment of payment" and "direction of movement of the cash flow". The importance of the two classifications for organizing the current accounting of international barter transactions with material stocks, for developing the individual accounting plan of counterparty enterprises and preparing their annual financial report and for structuring and applying the model of their accounting policy is brought out. Based on the systematization and analysis of the existing regulatory regulations and good practices regarding the accounting and tax treatment of the investigated transactions, a model for their accounting reporting is developed, structured and approved. The specifics of the model are outlined, revealing problems and arguing decisions regarding its application in a real environment. Based on the results of the conducted research, conclusions are formulated in three directions: First. International stock barter transactions are a combination of two interconnected transactions of equal value, denominated in currency and executed under specific conditions. Second. For the accounting treatment of international barter transactions with material stocks, it is appropriate to use a theoretical-applied accounting model, consistent with the current accounting and tax regulations, with the opinions argued in the specialized literature and with the practice in non-financial enterprises. Third. The model for accounting of international barter transactions with material stocks is methodologically sound and logically structured in accordance with the applicable accounting tools and can be used in different types of nonfinancial enterprises - micro, small, medium and large.

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