Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania

In the context of globalization, the transactions between business partners become more and more diverse and require special attention from commercial banks and factoring companies, both with regard to settlement, in order to avoid possible financial blockings, and with regard to the security and pr...

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Bibliographic Details
Main Authors: Delia DAVID, Eugen DELIMAN, Marius F. DRĂGĂNESCU, Andrea ONDREIOV
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2024-02-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/theoretical-and-practical-considerations-regarding-the-accounting-and-tax-treatment-of-factoring-operations-in-romania-a361d/download-PDF/