Methods for Performing International Commercial Transactions

Paliu-Popa, Lucia (2008): Methods for Performing International Commercial Transactions. Published in: Annals of the University „Constantin Brâncuşi” of Târgu Jiu , Vol. 3, No. 1 (30 January 2008): pp. 93-96.

Abstract

Romania's accession to the European Union has caused a series of changes in the structure of the international commercial transactions, as from 01 January 2007 they do no longer include the acquisitions and deliveries performed between the European Union Member States. I shall try in this paper to point out the methods to perform the import and export operations, specifying the advantages and disadvantages of their use and also the specific aspects concerning the accounting organization for the entities that make such transactions.

• Item Type: MPRA Paper
• Language: English
• Keywords: acquisitions, deliveries, methods to perform the import and export operations, commercial transactions
• Subjects: F - International Economics > F1 - Trade > F13 - Trade Policy ; International Trade Organizations; F - International Economics > F5 - International Relations, National Security, and International Political Economy > F59 - Other

References

Paliu-Popa, L. and Ecobici, N.– Contabilitatea comerţului interior şi exterior [Accounting of Internal External Trade], Sitech Publishing House, Craiova, 2004.

Popa, I.(coordinator) – Tranzacţii comerciale internaţionale [International Commercial Transactions], Economic Publishing House, Bucharest, 1997.

Popa, I. – Tranzacţii de comerţ exterior [External Trade Transactions], Economic Publishing House, Bucharest 2002.