CURRENT ISSUES IN ACCOUNTING FOR COSTS FINANCED BY THE EUROPEAN UNION FUNDS IN THE PUBLIC SECTOR

Radi Dimitrov ()
Additional contact information
Radi Dimitrov: D. A. Tsenov Academy of Economics

Business Management, 2015, issue 4, 5

Abstract: Projects, financed by the operational programmes under the European structural and investment funds, provide funding to individual sectors and activities under condition with the aim to enhance integration, increase the quality of operations and services, develop human resources, and in the long run to improve social, economic and political situation in the European Union Member States. The study clarifies the main problems in accounting for costs in relation to the implementation of these projects in budget organizations in the country. The focus is on regulations on the eligibility of operations and activities in regard to the absorption of the EU financial support.

Keywords: accounting; budget organizations; European projects; operational programmes; costs; EU funds absorption (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10610/1900

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2015:i:4:p:5

Access Statistics for this article

Business Management is currently edited by Krasimir Shishmanov

More articles in Business Management from D. A. Tsenov Academy of Economics, Svishtov, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Kostadin Bashev ().