Since 2014
Cash Advance Accounting: Accounting Regulations and Practices
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
Cash Advance Accounting: Accounting Regulations and Practices
|
|
| Creator |
Rotila, Aristita
|
|
| Subject |
cash advances; exchange rate; differences of exchange rate; operating income; gross result
M41 |
|
| Description |
It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.
|
|
| Publisher |
Vasile Alecsandri University of Bacau
|
|
| Contributor |
—
|
|
| Date |
2012-12-07
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/83
10.29358/sceco.v0i16-17.83 |
|
| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 16-17 (2012): Combined issue for 2011 and 2012
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 16-17 (2012): Combined issue for 2011 and 2012 2344-1321 2066-561X |
|
| Language |
eng
|
|
| Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/83/83
|
|