Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2025, vol. 6, issue 3, 50-59

Abstract: In the specific agriculture and food industry activity, we often face management deficiencies caused by inherent weight losses or products that are close to expiration date. In these cases, as accounting professionals, we must know the correct application of deductions and perishables and the legal measures that must be taken to reduce food waste. We also need to know the accounting and fiscal treatment in such situations.

Keywords: deductions; perishables; warehouse license; warehouse certificate; permissible limits; food waste (search for similar items in EconPapers)
JEL-codes: K34 L66 M41 M48 M49 Q18 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:3:p:50-59

DOI: 10.37945/cbr.2025.03.05

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