ACCOUNTING AND TAX ISSUES CONCERNING COMMERCIAL DISCOUNTS

Raluca Sava

Studies in Business and Economics, 2015, vol. 10, issue 3, 94-99

Abstract: Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the tax added value. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

Keywords: accounting; tax; commercial discounts (search for similar items in EconPapers)
Date: 2015
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