PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
AbstractThis 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
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Bibliographic InfoArticle provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.
Volume (Year): 3 (2009)
Issue (Month): 1 (May)
Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Fax: 004 0259 408409
Web page: http://anale.steconomiceuoradea.ro/
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subsidies; financial reports; accounting; presentation; disclosure;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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