Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
Current countertrade, including innovative forms of barter, is still a recent phenomenon and, as any new economic activity, requires legal regulation. All accounting entries of an enterprise are registered in monetary terms. Money, for accounting purposes, is a homogeneous and objective unit of meas...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Extremadura: Servicio de Publicaciones
2012
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4830821 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 30, 2012-2013, pags. 223-245 |
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| Summary: |
Current countertrade, including innovative forms of barter, is still a recent phenomenon
and, as any new economic activity, requires legal regulation. All accounting
entries of an enterprise are registered in monetary terms. Money, for accounting purposes,
is a homogeneous and objective unit of measurement for valuing the assets of
the company. This is the main difficulty of the barter, as is an act of trading for goods
and services between two or more parties without the use of money. Moreover, bartering
is a global activity and it is quite likely that the contracting parties will be in different
countries. Obviously, this can lead to potential disputes about which country’s law applies,
and also as to jurisdiction over the defendant. |
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