Factoring is a modern technique of financing that is done especially in the countries which are developed from an economic point of view, the most important markets being the United States, Italy, Great Britain and Japan. In Romania, three- four years ago, factoring was a notion which was not too much utilized, but nowadays it tends to become a customary practice due to the needs of financing of the commercial societies.

This paper has as its goal a short presentation of the factoring operation and of the implications that these operations have upon the accounting of the factor but also of the adherent.

factoring, factor, factoring client, factoring debtor, cession of debts