ACCOUNTING OF AGRICULTURAL ACTIVITIES AND EUROPEAN FUNDS
Daniel Petru Varteiu
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Daniel Petru Varteiu: “1st of December 1918” University of Alba Iulia
Law, Society & Organisations, 2017, issue 3 (2/2017), 113-117
The economical operations developed by the beneficiaries of European funds projects, are registered in accounting, based on justifying documents, in accordance with the national and international legislation in effect. The beneficiaries of European funds projects may be organized starting from the simplest form of organisation, which takes the form of self – employed person (SEP) till the most complex form of organisation such as trading companies (T.C.). The Romanian institutions which finance agricultural activities are Ministry of Agriculture and Rural Development (M.A.R.D) which subordinates Rural Investment Finance Agency (R.I.F.A) and Payment and Intervention Agency in Agriculture (P.I.A.A). The Ministry of Agriculture and Rural Development has an authority role, of management (AM) for the National Rural Development Program (N.R.D.P) and for the Fisheries Operational Program (F.O.P). The funds obtained from the European Union and from Romanian institutions for the development of agricultural activities are registered in accounting as grants, in the category of grants afferent to assets or afferent to incomes.
Keywords: Accounting; Agricultural activities; European funds; Projects beneficiaries (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:lawsor:y:2017:i:3:p:113-117
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