Reflection in the non-profit legal persons accounting of the grant-oriented operations
Reflection in the non-profit legal persons accounting of the grant-oriented operations
Author(s): Nătăliţa-Mihaela Frumuşanu, Adela Breuer, Cristian Elian PereşSubject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: accounting; structural funds; project; non-profit organizations
Summary/Abstract: In this paper we will analyse the legal stipulations regarding the reflection in accounting of the grant-oriented (structural funds) operations within a non-profit organization. The suitability and importance of the paper is obvious, since the grants constitute an important source of funds for this category of entities. The paper indicates, in addition to the specific accounting notes, the main problems the grant beneficiaries have to face regarding the organization and management of the project accounting, thus the paper having a profound practical nature
Journal: Journal of Economics and Business Research
- Issue Year: 17/2011
- Issue No: 2
- Page Range: 118-125
- Page Count: 15
- Language: English