Features of accounting operations under commission agreement

Автор: Popova I.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12-3 (28), 2018 года.

Бесплатный доступ

Organization, accounting and taxation of goods through an commissioner's services have their own characteristics in comparison with similar operations for the sale of goods within the Russian Federation. Attracting intermediary companies and concluding contracts with them provide not only advantage, but also requires a more thorough approach to the process of accounting and documenting transactions. This article presents an analysis of operations accounting features under commission contract, identified the main conditions for the conclusion of commission contracts.

Commission contract, accounting of commission operations, committent, commission buyer

Короткий адрес: https://sciup.org/140281451

IDR: 140281451

Статья научная