IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v6y2025i5p37-48.html
   My bibliography  Save this article

Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania

Author

Listed:
  • Irimie Emil POPA

    (Babeș-Bolyai University, Cluj-Napoca)

  • Cristian DOGAR

    (Babeș-Bolyai University, Cluj-Napoca)

  • Gheorghe FĂTĂCEAN

    (Babeș-Bolyai University, Cluj-Napoca)

Abstract

One of the many criteria for recognizing eligible expenditures in European funding refers to their registration into analytical accounts. This obligation is introduced for beneficiaries of the EC Regulations 2018/1046, 2021/1060, and financing contracts as well, being obviously justified by the need of relevant and specific accounting information. Neglecting analytical accounting of financed operations may create, through the lack of essential accounting information, difficulties in operation’s financial management, in its reporting (internal and external), and eventually may affect the donor’s conclusions on eligibility of sums. As long as the obligation of organizing operation analytical accounting stands primarily for beneficiaries, they are to be kept responsible, regardless of whether the managing authority obligations on providing technical assistance are accomplished. This article is meant to present a model regarding analytic registration rules for non-reimbursable financed operations in Romania, according to the financial referential of Order No. 1,802/2014, and the generally accepted accounting principles, including the presentation of relevant accounting information. The described model presents a core of good practices that may be used by interested accountants of non-reimbursable financed operations in Romania. Obviously, the expectations on specific accounting information may conduct to some particularizations of the model, if this may be considered necessary by the stakeholders.

Suggested Citation

  • Irimie Emil POPA & Cristian DOGAR & Gheorghe FĂTĂCEAN, 2025. "Analytical Accounting and Accounting Information Regarding Operations Financed from Non-Reimbursable External Funds in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(5), pages 37-48, May.
  • Handle: RePEc:ahd:journl:v:6:y:2025:i:5:p:37-48
    DOI: 10.37945/cbr.2025.05.05
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/analytical-accounting-and-accounting-information-regarding-operations-financed-from-non-reimbursable-external-funds-in-romania-a477d/download-PDF/
    Download Restriction: no

    File URL: https://www.ceccarbusinessreview.ro/analytical-accounting-and-accounting-information-regarding-operations-financed-from-non-reimbursable-external-funds-in-romania-a477a/abstract/
    Download Restriction: no

    File URL: https://libkey.io/10.37945/cbr.2025.05.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    financing contract; pre-financing; payment request; eligible expenditures; analytical accounts;
    All these keywords.

    JEL classification:

    • H81 - Public Economics - - Miscellaneous Issues - - - Governmental Loans; Loan Guarantees; Credits; Grants; Bailouts
    • 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
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:6:y:2025:i:5:p:37-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.