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Reporting gratuitously acquired funds in economic organizations

Author

Listed:
  • Lyubomira Dimitrova

    (Varna University of Economics)

Abstract

In the article there is clarified the economic and legal nature of the donations, sponsorship and financing obtained in the enterprises, since between those there exist clearly delimited differences, whereas in a purely practical aspect there is generally put a sign of equality between them. There is made a classification of the received grants, considered is the methodology of their accounting and disclosure in accordance with the base for the preparation of financial statements used by the enterprises - the National Financial Reporting Standards for Small and Medium-sized Enterprises or the International Financial Reporting Standards.

Suggested Citation

  • Lyubomira Dimitrova, 2013. "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
    • Handle: RePEc:vrn:journl:y:2013:i:2:p:108-117
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    File URL: http://journal.ue-varna.bg/uploads/20150220080328_211221055354e6ea50bbaed.pdf
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    More about this item

    Keywords

    grant; donation; financing; sponsorship; income;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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