IMPORT AND EXPORT IN THE CONTEXT OF ACCOUNTING
New Knowledge Journal of Science
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Title |
IMPORT AND EXPORT IN THE CONTEXT OF ACCOUNTING
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Creator |
Kiricheva, Zdravka; University of agribusiness and rural development
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Subject |
import, export, reporting currency, invoice
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Description |
In a globalizing world various relationships arise between counterparties on trade deals with various goods. Some of them are linked to the free trade in the European Union, while others are performed with countries outside the Union. Due to the dynamic world-economic processes it is necessary to constantly update the knowledge related to the transactions of import and export of goods, such as clarifying the requirements of the VAT Act in the Republic of Bulgaria - to characterize the peculiarities of accounting the export with zero tax rate; the import with VAT payment; formation of the customs taxable value, to clarify the changes in customs tracking the movement of goods through the various systems; documenting and specifics in accounting.
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Publisher |
University of agribusiness and rural development - Plovdiv
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Contributor |
—
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Date |
2018-06-25
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://science.uard.bg/index.php/newknowledge/article/view/338
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Source |
New knowledge Journal of science; Vol 7, No 1 (2018): New knowledge Journal of science; 38-44
2367-4598 1314-5703 |
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Language |
eng
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Relation |
http://science.uard.bg/index.php/newknowledge/article/view/338/pdf_69
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Rights |
Copyright (c) 2018 New knowledge Journal of science
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