Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste

In the specific agriculture and food industry activity, we often face management deficiencies caused by inherent weight losses or products that are close to expiration date. In these cases, as accounting professionals, we must know the correct application of deductions and perishables and the legal...

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Main Author: Elena STĂNCIULESCU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2025-04-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/accounting-and-fiscal-treatment-of-deductions-and-perishables-measures-for-reducing-food-waste-a462d/download-PDF/
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author Elena STĂNCIULESCU
author_facet Elena STĂNCIULESCU
author_sort Elena STĂNCIULESCU
collection DOAJ
description In the specific agriculture and food industry activity, we often face management deficiencies caused by inherent weight losses or products that are close to expiration date. In these cases, as accounting professionals, we must know the correct application of deductions and perishables and the legal measures that must be taken to reduce food waste. We also need to know the accounting and fiscal treatment in such situations.
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spelling doaj-art-c37745d626b94a43be4ed80d6d01aa7f2025-08-20T02:13:52ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-04-0163505910.37945/cbr.2025.03.0526688921Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food WasteElena STĂNCIULESCU0BucharestIn the specific agriculture and food industry activity, we often face management deficiencies caused by inherent weight losses or products that are close to expiration date. In these cases, as accounting professionals, we must know the correct application of deductions and perishables and the legal measures that must be taken to reduce food waste. We also need to know the accounting and fiscal treatment in such situations. https://www.ceccarbusinessreview.ro/accounting-and-fiscal-treatment-of-deductions-and-perishables-measures-for-reducing-food-waste-a462d/download-PDF/ deductionsperishableswarehouse licensewarehouse certificatepermissible limitsfood waste
spellingShingle Elena STĂNCIULESCU
Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
CECCAR Business Review
deductions
perishables
warehouse license
warehouse certificate
permissible limits
food waste
title Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
title_full Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
title_fullStr Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
title_full_unstemmed Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
title_short Accounting and Fiscal Treatment of Deductions and Perishables. Measures for Reducing Food Waste
title_sort accounting and fiscal treatment of deductions and perishables measures for reducing food waste
topic deductions
perishables
warehouse license
warehouse certificate
permissible limits
food waste
url https://www.ceccarbusinessreview.ro/accounting-and-fiscal-treatment-of-deductions-and-perishables-measures-for-reducing-food-waste-a462d/download-PDF/
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