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The accounting of the grant funds and subsidies

Aurelia Dumitru (), Andrei Bogdan Budică, Adrian Florin Budică and Alina Georgiana Motoi
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Andrei Bogdan Budică: University of Craiova, Romania
Adrian Florin Budică: University of Craiova, Romania
Alina Georgiana Motoi: University of Craiova, Romania

Social Sciences and Education Research Review, 2017, vol. 4, issue 2, 190-208

Abstract: Within this article it is studied the field of the subsidies received as a nonrepayable financial support (grant), either we discuss about the grants for investments or the operating subsidies. Subsidies accounting is differentiated, according to their typology, classification that proves their distinctive characteristics. Subsidies for assets, also known as investment grants, are those that considerably increase the beneficiary's patrimony with new assets. Operating grants are those used for a purpose other than the acquisition of assets. The article aims at collecting all definitions related to this area, including legislation on European funds, received by the beneficiaries. The methodology of research is the qualitative one, the whole process of accessing projects with community money being discovered from a descriptive conceptual persepective.

Keywords: non repayable funds; beneficiary; investment grants; operating grants; distinct accounting; fixed assets; depreciation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:edt:jsserr:v:4:y:2017:i:2:p:190-208