ASPECTS REGARDING THE ACCOUNTING OF SUBSIDIARIES RECEIVED IN AGRICULTURAL ACTIVITIES ACCORDING TO OMFP 1802/2014

MONICA OCNEAN, IOANA BALAN

Abstract


Government subsidies are represented by government assistance as resource transfers to different entities, provided they comply with certain conditions relating to their current activity. Subsidies include government subsidies, grant grants, and other subsidized grants.

Keywords


income grants; accounting policy; non-reimbursable loans

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References


Standardele Internationale de Rapoartare Financiara (IFRSs) 2007, International Accounting Standards Board, London, United Kingdom, 2212-2249

Ordin 1802 din 29 decembrie 2014 pentru aprobarea Reglementărilor contabile privind situaţiile financiare anuale individuale şi situaţiile financiare anuale


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat's University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Faculty of Agricultural Management
300645, Timisoara, Calea Aradului 119, Romania

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Phone: +40-256-277439, Fax.: +40-256-277031