Димитрова, Емилия (2008) Що е факторинг? Научни трудове - Русенски университет Ангел Кънчев : Серия 7 Правни науки, 47. pp. 81-84. ISSN 1311-3321
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Official URL: http://conf.ru.acad.bg/bg/?cmd=dPage&pid=proc-7
Abstract
The factoring is a sophisticated financial technique and management service designed to facilitate the use of trade credit. This article illustrates the basic factoring services and namely: financing, credit protection, accounting (ledgering) and collection of receivables. It is emphasized, that factoring as a legal phenomenon includes two contracts: a contract for sale of goods or for supply of services between the supplier and its customers(debtors), on the one hand, and a factoring contract between the supplier and the factor, on the other hand.
| Item Type: | Article |
|---|---|
| Additional Information: | Том 47 на НАУЧНИТЕ ТРУДОВЕ включва докладите, изнесени на научната конференция РУ&СУ’08, организирана и проведена от Русенския университет “Ангел Кънчев” и Съюза на учените - Русе. Серия 7 съдържа трудовете, докладвани в секция “Правни науки”, проведена в рамките на РУ&СУ’08. |
| Subjects: | Law > Contractual law, law of obligation |
| ID Code: | 476 |
| Deposited By: | Emilia Petrova Dimitrova |
| Deposited On: | 22 Jun 2010 09:42 |
| Last Modified: | 11 Jan 2017 17:48 |
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