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The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

Author

Listed:
  • Maria Petronela ARON

    (West University of Timișoara)

  • Monica Laura ZLATI

    ("Ștefan cel Mare" University of Suceava)

Abstract

This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, and the International Financial Reporting Standards.

Suggested Citation

  • Maria Petronela ARON & Monica Laura ZLATI, 2021. "The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 28-38, April.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:4:p:28-38
    DOI: 10.37945/cbr.2021.04.04
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    More about this item

    Keywords

    IAS 20; IAS 41; OMPF No. 1802/2014; grants; agriculture;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • Q18 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Policy; Food Policy; Animal Welfare Policy

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