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Accounting Treatments For Financing Entities


  • Cristina Mihaela Nagy

    () („Tibiscus” University of Timişoara, Romania)

  • Viorel Trif

    () („Tibiscus” University of Timişoara, Romania)

  • Bogdan Cotleţ

    () (West University of Timişoara, Romania)


One of the most important aspects of an entity is, without doubt, how to finance it, this being an ongoing concern of managers, particularly seeking the cost reduction of the borrowed capital and the increase of the financial profitability instalment. Accessing irredeemable funds is a reality of the recent years. Increasingly more companies are looking to these funds to achieve some development objectives. A thorough analysis of the financing possibilities (subsidy) is important for any entity, but the choice has to be made based on the recommendation of the domain specialists. No price is too high if it ensures you business continuity.

Suggested Citation

  • Cristina Mihaela Nagy & Viorel Trif & Bogdan Cotleţ, 2010. "Accounting Treatments For Financing Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(4), pages 225-232.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:4:p:225-232

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    Cited by:

    1. Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu, 2011. "External Financing for Construction Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 55-62.

    More about this item


    accounting policies; financing methods; Irredeemable financings;

    JEL classification:

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


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