ANÁLISIS FINANCIERO, CONTABLE Y FISCAL DEL CONFIRMING
Fecha
2019-01
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Jaén: Universidad de Jaén
Resumen
[ES] En la cancelación de operaciones mercantiles y financieras se utilizan los medios de pago para su finalización.
El Confirming nace como fuente de financiación con aportación de seguridad al librado, a través de una orden de pago, de que abonará la deuda contraída y además con seguridad y garantía de que así será. (Eliseo Santandreu, 1998)
El desarrollo de esta fuente de financiación se ha ido modificando presentando importantes diferencias con su configuración inicial. En el siguiente trabajo se va a realizar el estudio del confirming: definición, proceso, modalidades…, para posteriormente efectuar el análisis financiero, contable y fiscal, diferenciando a la vez, las partes vinculantes de la relación.
[EN] When we talk about the market and financial transaction cancellations, we normally use the payment ways for their ending. Confirming appeared as a funding source with security assistance to the client, through a payment order, which says that you will liquidate the acquired debt and also with the security and guarantee that it will happen. (Eliseo Santandreu, 1998). The development of this funding source has been modified adding important differences with its initial configuration. In the following work issue, I'm going to realize the study of confirming: Meaning, process, types, etc. in order to do, later, the financial, accounting, and tax analysis, distinguishing also the binding parts of it.
[EN] When we talk about the market and financial transaction cancellations, we normally use the payment ways for their ending. Confirming appeared as a funding source with security assistance to the client, through a payment order, which says that you will liquidate the acquired debt and also with the security and guarantee that it will happen. (Eliseo Santandreu, 1998). The development of this funding source has been modified adding important differences with its initial configuration. In the following work issue, I'm going to realize the study of confirming: Meaning, process, types, etc. in order to do, later, the financial, accounting, and tax analysis, distinguishing also the binding parts of it.