Home  Journals  International Accounting  40(238) - 2012 October

Use of Inkoterms system at definition of transition moment of property right

Available online: 29 October 2012

Subject Heading: Account problems

JEL Classification: 

In the article the questions of use of Inkoterms system at the conclusion of the external economic contracts, the formations of customs cost of the goods, calculation of cost of the import goods for accounting and tax accounting are considered.

Keywords: Inkoterms, custom duty, custom cost, value added tax, import goods

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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