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PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE

Author

Listed:
  • Hategan Camelia-Daniela

    () (Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor)

  • Imbrescu Carmen-Mihaela

    () (Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor)

  • Megan Ovidiu-Octavian

    () (Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor)

Abstract

This 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

Suggested Citation

  • Hategan Camelia-Daniela & Imbrescu Carmen-Mihaela & Megan Ovidiu-Octavian, 2009. "PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 986-990, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:986-990
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/167.pdf
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    More about this item

    Keywords

    subsidies; financial reports; accounting; presentation; disclosure;

    JEL classification:

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

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