Current Issues in Accounting for Costs Financed by the European Union Funds in the Public Sector Cover Image

Current Issues in Accounting for Costs Financed by the European Union Funds in the Public Sector
Current Issues in Accounting for Costs Financed by the European Union Funds in the Public Sector

Author(s): Radi Dimitrov
Subject(s): Economy, EU-Accession / EU-DEvelopment, Public Finances
Published by: Стопанска академия »Д. А. Ценов«
Keywords: accounting;budget organizations;European projects;operational programmes;costs;EU funds absorption

Summary/Abstract: Projects, financed by the operational programmes under theEuropean structural and investment funds, provide funding to individual sectors andactivities under condition with the aim to enhance integration, increase the quality ofoperations and services, develop human resources, and in the long run to improvesocial, economic and political situation in the European Union Member States. Thestudy clarifies the main problems in accounting for costs in relation to theimplementation of these projects in budget organizations in the country. The focus ison regulations on the eligibility of operations and activities in regard to the absorptionof the EU financial support.

  • Issue Year: 25/2015
  • Issue No: 4
  • Page Range: 73-90
  • Page Count: 18
  • Language: English