A MODEL FOR ACCOUNTING OF GOODS EXPORTS

Abstract

The scientific research examines the transactions for export of goods, highlighting their nature and deriving their features for tax and accounting purposes. On this basis, an attempt was made to formulate a definition for them for the purposes of their accounting. Their specific features, directly related to the organization and implementation of the reporting process in non-financial enterprises, have been identified and characterized.

In order to achieve a greater depth of research, the three options applicable in the national practice for accounting treatment of transactions for export of goods are analyzed and on this basis a model for their accounting has been developed and argued. The model has been tested in a real environment and conclusions have been drawn about its lawful, methodologically sound and practical application.