PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
This paper approaches theoretical problems regarding the definition and the types of subsidies according to the European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the accounting polici
Year of publication: |
2009
|
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Authors: | Camelia-Daniela, Hategan ; Carmen-Mihaela, Imbrescu ; Ovidiu-Octavian, Megan |
Published in: |
Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 3.2009, 1, p. 986-990
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Publisher: |
Facultatea de Ştiinţe Economice |
Subject: | subsidies | financial reports | accounting | presentation | disclosure |
Saved in:
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