ACCOUNTING OF THE EXTERNAL GRANTS AND ITS INFLUENCE ON THE ROMANIAN PUBLIC INSTITUTIONS’S SURPLUS OR DEFICIT

Nicolae Ecobici

Annals - Economy Series, 2011, vol. 4, 66-69

Abstract: In the past two years we can found an increasing process in accessing the European external grants by the pubic institutions from Romania. Therefore, public institutions, in general, and educational institutions, in particular, that access funding from the European Social Fund are faced with the issue of reflecting them in the accounts. In this paper I try to present the methods of reflecting the external grants in the public institutions accounting. In the end of this paper I shall present some influences of the refund reflecting methods on the surplus or deficit of the public institutions from Romania.

Keywords: accounting of public institutions; external grants; surplus and deficit; SOP HRD (Sectoral Operational Programme for Human Resources Development); refund request; ESF (European Social Fund) (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2011-4/12_NICOLAE_ECOBICI.pdf (application/pdf)

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:cbu:jrnlec:y:2011:v:4:p:66-69

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).