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Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise

Author

Listed:
  • Nadya Kostova

    (Varna University of Economics)

Abstract

In Bulgaria there has been adopted the „National Support Programme Of The Grapevine Sector 2008/2009 – 2013/2014” for the measure „restructuring and conversion of vineyards”. The beneficiary enterprises reporting the activities with the programme must find answers to a number of questions, the solution to some of which will be different depending on the applicable base for the preparation of the financial statements – the National Standards For Financial Statements For Small And MediumSized Enterprises or t he International Financial Reporting Standards.

Suggested Citation

  • Nadya Kostova, 2012. "Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 2, pages 74-85.
    • Handle: RePEc:vrn:journl:y:2012:i:2:p:74-85
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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