Възможности за разработването на модел за счетоводно отчитане на сделките за реекспорт на стоки
Opportunities for Developing an Accounting Model for Re-export Transactions

Author(s): Stanislava Pancheva
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, International relations/trade, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: re-export; accounting; foreign trade transactions; goods
Summary/Abstract: The report examines the essence and features of transactions for the re-export of goods, derives a definition for them for accounting needs and highlights their inherent characteristics. The possibilities for accounting treatment of the indicated transactions are studied and, based on their generalization, analysis and refinement, an accounting model is structured. It is proven through testing in a real environment that the model is legal and methodologically sound. It can be used in the activities of non-financial enterprises – re-exporters in the country and this would significantly facilitate their accounting work. The introduction of the model into practice would also lead to an increase in the efficiency of accounting activities, which argues the thesis that it is applicable and necessary in practice.

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