Resumptions and Enhancement Concerning the Trading Discounts within the Context of the New Accounting and Fiscal Regulations in Romania

Within a competitive economy, the trading discounts constitute a frequent practice, whereby the asset and service providers instill loyalty to the current customers or propose themselves to draw new clients. while the economic and legal practice of entities use a diversity of trading discounts, both from the point of view of their name and the complexity of clauses of the trading agreements, the relevant national regulations try to take into account the trading news and innovations. Our study proposes to specify the impact of the last changes in the accounting ...