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Articolul urmator |
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Ultima descărcare din IBN: 2024-06-17 10:57 |
Căutarea după subiecte similare conform CZU |
657.422:657.446(478) (1) |
Бухгалтерия. Бухгалтерский учет (953) |
SM ISO690:2012 . Tratamente contabile și fiscale aferente donațiilor . In: International scientific conference on accounting, ISCA 2023, Ed. XII Edition, 6-7 aprilie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția XII, pp. 140-146. DOI: https://doi.org/10.53486/isca2023.17 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
International scientific conference on accounting, ISCA 2023 Ediția XII, 2023 |
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Conferința "International scientific conference on accounting" XII Edition, Chişinău, Moldova, 6-7 aprilie 2023 | ||||||
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DOI:https://doi.org/10.53486/isca2023.17 | ||||||
CZU: 657.422:657.446(478) | ||||||
JEL: M40, M41 | ||||||
Pag. 140-146 | ||||||
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Rezumat | ||||||
Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting of operations related to the goods received as a donation, as well as transmitted to other third parties with the elucidation of their fiscal aspect. |
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Cuvinte-cheie donation, market price, value added tax, philanthropy and sponsorship, tax treatment |
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