The Accounting Treatment Applicable to Non-Refundable European Funds

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2021, vol. 2, issue 11, 26-32

Abstract: Accounting for the European funds is a challenge for every professional accountant, even more so that the identified irregularities can attract penalties and even the total reimbursement of the funding granted. One can account for these forms of non-refundable assistance on a systematic basis as revenue associated to periods related to the expenses that the respective grants are designed to offset.

Keywords: non-refundable European funds; subsidies; revenue; expenses (search for similar items in EconPapers)
JEL-codes: H29 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:11:p:26-32

DOI: 10.37945/cbr.2021.11.04

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