ACCOUNTING TREATMENTS REGARDING COSTS AND INCOME OF NON-PATRIMONIAL ENTITIES
ACCOUNTING TREATMENTS REGARDING COSTS AND INCOME OF NON-PATRIMONIAL ENTITIES

Summary/Abstract: The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of associations, foundations etc. Our goal is to render essential aspects for non-profit entities from the point of view of their features and peculiarities regarding accounting registration of transactions and events.

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