PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE

Hategan Camelia-Daniela (), Imbrescu Carmen-Mihaela () and Megan Ovidiu-Octavian ()
Additional contact information
Hategan Camelia-Daniela: Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor
Imbrescu Carmen-Mihaela: Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor
Megan Ovidiu-Octavian: Universitatea de Vest Timisoara, Facultatea de Economei si de Administrare a Afacerilor

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 986-990

Abstract: This paper approaches theoretical problems regarding the definition and the types of subsidies according to the European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the accounting polici

Keywords: subsidies; financial reports; accounting; presentation; disclosure (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://steconomice.uoradea.ro/anale/volume/2009/v3 ... -accountancy/167.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:ora:journl:v:3:y:2009:i:1:p:986-990

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).