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Subsidies And Non- Reimbursable European Funds

Author

Listed:
  • FLOREA IANC MARIA MIRABELA

    (UNIVERSITY CONSTANTIN BRANCUSI FACULTY OF ECONOMICS, ROMANIA)

Abstract

Subsidies are non-reimbursable financial resources received by an entity subject to certain conditions, including their destination. From the accounting point of view, it is possible to talk about both subsidies related to assets or investments related to operating income. These forms of non-reimbursable aid are recognized, on a systematic basis, as revenues of the periods corresponding to the expenses that the subsidies will compensate. Entities conducting non-reimbursable funds under External Financing Programs will use the applicable accounting treatment for grants to account for the operations generated by the receipt and use of these funds

Suggested Citation

  • Florea Ianc Maria Mirabela, 2018. "Subsidies And Non- Reimbursable European Funds," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 102-107, August.
    • Handle: RePEc:cbu:jrnlec:y:2018:v:4:p:102-107
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