Munich Personal RePEc Archive

Considerations Regarding the Conditions for the Delivery of Goods in Foreign Trade

Paliu-Popa, Lucia (2008): Considerations Regarding the Conditions for the Delivery of Goods in Foreign Trade. Published in: Proceedings of the International Conference on Applied Business & Economics (4 October 2008): pp. 135-144.


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The evolution of contemporary society, characterized by increasing freedom of action, gives to entrepreneurs a wide field of functional integration in the foreign trade systems of European Union and international system. Regardless of size or scope of the entities in which they operate, the business development at the international level tends to become a condition of existence for companies, also the affairs strategy has to meet the requirements of globalization. In the frames of accounting rules in accordance with european directives and International Standards of Accounting, this trend brings into focus the need to rethink, in the appropriate terms, accounting concepts and models appropriate to foreign trade activities. Because the fact that on the organization and management accounting entities involved in international commercial transactions put their imprint the delivery of goods, influencing the recovery of financial accounting information in the processes of analysis, decision and control, in this paper/work I will address the content of delivery conditions INCONTERMS 2000, the passing of each issue in practice from terms of the various ways of delivery requiring costs that can not be neglected. Using the correct delivery conditions of INCOTERMS involve/implies from the part of contractual partners not only knowing the content of those rules, but their insertion in the contract with all the details necessary, they should also be correlated fairly with other rules or practices which affect the execution of internationally sale contract, such as: the regular transmission lines (Liner Terms) conditions, port usages, specific rules of professional conduct etc.

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