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  • 标题:Accounting and Fiscal Considerations upon Performance Guarantees - Particular Case of Construction Works
  • 作者:Dorel Mateș ; Adriana Marina Puşcaş ; Daniela Pordea
  • 期刊名称:Studia Universitatis „Vasile Goldis” Arad – Economics Series
  • 电子版ISSN:1584-2339
  • 出版年度:2018
  • 卷号:28
  • 期号:4
  • 页码:81-96
  • DOI:10.2478/sues-2018-0022
  • 语种:English
  • 出版社:Walter de Gruyter GmbH
  • 摘要:The performance guarantee represents the contractor's liability to ensure the beneficiary on the fulfillment of the quality conditions for the contracted works, as well as of their execution within the agreed contractual term. In the context of a growth trend in the industrial construction market since 2018, we considered it appropriate to study the impact of the performance guarantees on the financial balance of the contractors operating on this market. Through this research we aim to analyze the methods of guaranteeing the construction works, to assess the financial, accounting and fiscal issues of a construction company as a general contractor, to identify potential risks and to find solutions to avoid them.
  • 关键词:guarantee ; performance ; provisions ; construction
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