FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY
The paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2019-08-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Online Access: | http://economic.upit.ro/repec/pdf/2019_1_2.pdf |
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| _version_ | 1849408010873470976 |
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| author | Marcela BENGESCU |
| author_facet | Marcela BENGESCU |
| author_sort | Marcela BENGESCU |
| collection | DOAJ |
| description | The paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation of these results in two broad categories: value differences and quantitative differences between the scriptural and the factual stock. The quantitative differences refer to the pluses and minuses in the inventory. The paper presents applications concerning the recording of the inventory results, the solution of which was argued with the fiscal legal provisions and the Labour Code. |
| format | Article |
| id | doaj-art-a52e2f3713d84545a06964d464f914e2 |
| institution | Kabale University |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2019-08-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-a52e2f3713d84545a06964d464f914e22025-08-20T03:35:53ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082019-08-011811722FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORYMarcela BENGESCU0Faculty of Economics and Law, University of Pitesti, RomaniaThe paper aims at highlighting the importance of inventory in assuring the integrity of the assets and presenting the real situation of assets, equity and debt. The economic entities have the obligation to clearly record the accounting results of the inventory. The paper emphasized the delimitation of these results in two broad categories: value differences and quantitative differences between the scriptural and the factual stock. The quantitative differences refer to the pluses and minuses in the inventory. The paper presents applications concerning the recording of the inventory results, the solution of which was argued with the fiscal legal provisions and the Labour Code.http://economic.upit.ro/repec/pdf/2019_1_2.pdfInventory resultsDeductible expensesNon-taxable incomeCollected VATDebt recovery |
| spellingShingle | Marcela BENGESCU FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice Inventory results Deductible expenses Non-taxable income Collected VAT Debt recovery |
| title | FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY |
| title_full | FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY |
| title_fullStr | FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY |
| title_full_unstemmed | FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY |
| title_short | FISCAL AND ACCOUNTING ASPECTS RELATED TO THE RESULTS OF THE INVENTORY |
| title_sort | fiscal and accounting aspects related to the results of the inventory |
| topic | Inventory results Deductible expenses Non-taxable income Collected VAT Debt recovery |
| url | http://economic.upit.ro/repec/pdf/2019_1_2.pdf |
| work_keys_str_mv | AT marcelabengescu fiscalandaccountingaspectsrelatedtotheresultsoftheinventory |