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The General Framework Of Accounting Within The Projects Financed From Structural Funds

Author

Listed:
  • Alina-Georgiana Motoi

    (University of Craiova, Romania)

  • Aurelia Dumitru

    (University of Craiova, Romania)

Abstract

In this article are analysed the main aspects which lead to creating an optimal accounting framework. Talking about the elements, of accounting legal framework, we refer to accounting general principles and in particular, to the principles applied in the domain of structural funds. The article aims to gather all the directives, laws and regulations which stipulate the principles and the major changes, appeared, all over the periods of time . Also, it is highlighted the grade and the way in which every accounting principle is implemented in the area of structural funds. The researching methodology is based on qualitative method, and is completed by the quantitative one, putting the accent on the theoretical and practical aspects of the problems mentioned above, from a descriptive conceptual perspective.

Suggested Citation

  • Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.
    • Handle: RePEc:edt:jsserr:v:3:y:2016:i:2:p:55-70
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    References listed on IDEAS

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    More about this item

    Keywords

    structural funds; principles; accounting; directives; regulations;
    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
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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