Aspecte contabile şi fiscale privind contractarea, utilizarea şi rambursarea imprumuturilor

Abstract

The role of loan agreements increases steadily in the following cases: accomplishment of agricultural practices in the field, harvesting, implementing new technologies, providing benefits to workers in order to motivate and maintain professional staff etc. But these contracts, harmless at first sight, must comply with a number of legal rules, such as: who are the parties to the contract, which is the object of the contract, is the interest fixed or not in the contract etc. For these reasons, it is necessary to examine the peculiarities of loan agreements as well as their influence on the method of their record keeping and taxation.