ciumag, marin (2004): Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal. Published in: Conferinta Stiintifica Internationala Economie si Globalizare No. ISBN 973-8436-97-4 (18. January 2005): pp. 342-349.
Download (99Kb) | Preview
For some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax. This operation is made on the date fixed by contract for payment of lease rates and/or the date of payment amounts in advance. The main operations on the operational leasing are shown in this work.
|Item Type:||MPRA Paper|
|Original Title:||Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal|
|English Title:||Reflecting in Accounting the Leasing Operations under the Fiscal Code|
|Keywords:||leasing operations in accounting, leasing contract, self bill|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Marin Ciumag|
|Date Deposited:||15. Jul 2009 13:44|
|Last Modified:||21. Feb 2013 03:34|
1. Bouquin H. – Compatibilite de Gestion, Edition Economica, Paris, 2003
2. Calin O., Carstea Gh. – The Administration Book-keeping and the Costs Calculation, Altos Press, Bucharest, 2003
3. Ciumag M. – The Public Institutions’ Book-keeping, 2nd edition – reviewed and added, Mirton Press, Timişoara, 2004
4. Ciumag M. – The Financial Book-keeping for small and medium companies, Ager Press, Tg-Jiu, 2002
5. Fruja I., Jivan Al. – The Marketing of Services, the 1st part, Nero-G Press, Timişoara, 1999
6. Jivan A. – Modern Services – A Challenge for the Economical Theory and Practice, Mirton Press, Timişoara 1996
7. Pop. A. – Romanian Financial Book-keeping, Intelcredo Press, Deva, 2003
8. Law no. 571/2003 regarding the Fiscal code , with the subsequent changes and completions
9. HG no. 44/2004 for the approval of the Methodological Norms to apply the Law no. 571/2003 regarding the Fiscal code, MO no. 112/2004.