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Importance of delivery conditions in the external price calculation
(Editura Universităţii "Dunărea de Jos" Galaţi, 2005)
The delivery conditions of the merchandise at export, established by the rules INCOTERMS
2000, influence the external price structure. There are some conditions in which the external price
includes only the value of the ...
Particulars of Leasing Contracts Entries According to IAS 17
(Universitas Galatiensis, 2006-01)
Leasing operations are today an efficient means for the leasing companies to sell
long-term use goods under advantageous conditions of price and delivery terms
while third companies become owners without outstanding ...
The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy
("Dunarea de Jos" University of Galati, 2009-01)
The governmental subsidies refer to the assistance given to a
company by the government in exchange of respecting some conditions
regarding the operation activities. They can be: afferent to the assets,
incomes or ...