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The accounting of the grant funds and subsidies

Author

Listed:
  • Aurelia Dumitru

    (University of Craiova, Romania)

  • Andrei Bogdan Budică

    (University of Craiova, Romania)

  • Adrian Florin Budică

    (University of Craiova, Romania)

  • Alina Georgiana Motoi

    (University of Craiova, Romania)

Abstract

Within this article it is studied the field of the subsidies received as a nonrepayable financial support (grant), either we discuss about the grants for investments or the operating subsidies. Subsidies accounting is differentiated, according to their typology, classification that proves their distinctive characteristics. Subsidies for assets, also known as investment grants, are those that considerably increase the beneficiary's patrimony with new assets. Operating grants are those used for a purpose other than the acquisition of assets. The article aims at collecting all definitions related to this area, including legislation on European funds, received by the beneficiaries. The methodology of research is the qualitative one, the whole process of accessing projects with community money being discovered from a descriptive conceptual persepective.

Suggested Citation

  • Aurelia Dumitru & Andrei Bogdan Budică & Adrian Florin Budică & Alina Georgiana Motoi, 2017. "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(2), pages 190-208, December.
    • Handle: RePEc:edt:jsserr:v:4:y:2017:i:2:p:190-208
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    References listed on IDEAS

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    More about this item

    Keywords

    non repayable funds; beneficiary; investment grants; operating grants; distinct accounting; fixed assets; depreciation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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