Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise

Nadya Kostova ()
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Nadya Kostova: Varna University of Economics

Business & Management Compass, 2012, issue 2, 74-85

Abstract: In Bulgaria there has been adopted the „National Support Programme Of The Grapevine Sector 2008/2009 – 2013/2014” for the measure „restructuring and conversion of vineyards”. The beneficiary enterprises reporting the activities with the programme must find answers to a number of questions, the solution to some of which will be different depending on the applicable base for the preparation of the financial statements – the National Standards For Financial Statements For Small And MediumSized Enterprises or t he International Financial Reporting Standards.

JEL-codes: M40 (search for similar items in EconPapers)
Date: 2012
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