Dotacje unijne na szkolenia i inne projekty edukacyjne. Ujęcie w księgach i prezentacja w sprawozdaniach według prawa bilansowego i podatkowego
European Union grants for educational projects. Chosen problems of recognition in books and presentation in financial statements according to accoun

Summary/Abstract: The aim of the article is to present selected problems in accounting for realization of educational projects financed by the European Union grants in the context of national and international accounting regulations and Polish tax regulations. In discusses rules prescribing how the grants should be recorded depending on their purpose according to the Polish regulations of accounting and IAS/IFRS. The paper also presents the consequences of the adaptation of particular solution.

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