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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Universidad de Extremadura: Servicio de Publicaciones
2012
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Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 30, 2012-2013, pags. 223-245 |
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dialnet-ar-18-ART00009502332020-05-14Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barterVega Vega, José AntonioCurrent 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.El comercio de compensación, en sus modalidades actuales, puede considerarse todavía un fenómeno reciente. Y toda nueva actividad económica necesita una regulación legal. Los asientos contables de las empresas se establecen en valores monetarios. El dinero, a efectos contables, representa una unidad de medida homogénea y objetiva para la valoración de los activos de la empresa. Ésta es la principal dificultad de la permuta comercial en la que intervienen bienes y servicios diferentes del dinero. Por otra parte, la intervención de diferentes partes contractuales pertenecientes a diferentes países puede plantear problemas en la resolución de conflictos, principalmente de cara a qué ley y jurisdicción nacionales son aplicables.Universidad de Extremadura: Servicio de PublicacionesUniversidad de Extremadura: Facultad de Derecho2012text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=4830821(Revista) ISSN 2695-7728(Revista) ISSN 0213-988XAnuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 30, 2012-2013, pags. 223-245spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 30, 2012-2013, pags. 223-245
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Spanish
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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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format |
Article
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author |
Vega Vega, José Antonio
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spellingShingle |
Vega Vega, José Antonio
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter |
author_facet |
Vega Vega, José Antonio
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author_sort |
Vega Vega, José Antonio
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title |
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
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title_short |
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
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title_full |
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
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title_fullStr |
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
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title_full_unstemmed |
Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
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title_sort |
especialidades contables en el comercio de compensación (countertrade). referencia a la permuta comercial o barter
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publisher |
Universidad de Extremadura: Servicio de Publicaciones
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publishDate |
2012
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https://dialnet.unirioja.es/servlet/oaiart?codigo=4830821
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1709743426389409792
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