Especialidades contables en el comercio de compensación ("countertrade"). Referencia a la permuta comercial o "barter"

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Especialidades contables en el comercio de compensación ("countertrade"). Referencia a la permuta comercial o "barter"

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Title: Especialidades contables en el comercio de compensación ("countertrade"). Referencia a la permuta comercial o "barter"
Author: Vega Vega, José Antonio
Abstract: 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.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.
URI: http://hdl.handle.net/10662/11256
Date: 2013


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