Tax and Accounting Aspects of the Assignment of Debts

dc.contributor.author	Isai, Violeta
dc.contributor.author	Radu, Riana Iren
dc.date.accessioned	2015-11-10T08:31:57Z
dc.date.available	2015-11-10T08:31:57Z
dc.date.issued	2014
dc.identifier.issn	1584-0409
dc.identifier.uri	http://10.11.10.50/xmlui/handle/123456789/3628
dc.description	Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics	en_US
dc.description.abstract	The assignment of debts is the Convention by which the transferor lender submits a claim against the assignee to a third party. According to the MPF. 1898/2013 for amending and completing the accounting Regulations compliant with European directives approved by the MPF. 3055/2009, published in the Official Gazette, part I, no. 727 of 26 November 2013, the claims taken over by the disposal, will be shown in the accounts at cost of acquisition, their nominal value being recorded in off-balance sheet. In this paper we propose to emphasize the effects of accounting and tax treatment of debts taken from the transfer in the light of the new changes introduced by the MFP. 1898/2013.	en_US
dc.language.iso	en	en_US
dc.publisher	“Dunarea de Jos” University of Galati	en_US
dc.subject	Tax treatment	en_US
dc.subject	Debt assignment	en_US
dc.subject	Nominal value	en_US
dc.title	Tax and Accounting Aspects of the Assignment of Debts	en_US
dc.type	Article	en_US