ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE

Riana Iren Radu, Violeta Isai () and Gabriela Milica ()
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Violeta Isai: Dunarea de Jos University of Galati, Romania
Gabriela Milica: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2014, 369-375

Abstract: Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal framework regarding trade in Romania. The study also presents the situation of exports and imports in our country in the last years, showing that the volume of goods and services trades is raising, leading also at the entire economy to grow.

Keywords: trade; INCOTERMS; IFRS; fiscal policies (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2014:p:369-375

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