Tratamentul contabil privind subvențiile în agricultură în viziunea referențialului contabil național și a celui internațional
The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One
Author(s): Maria Petronela Aron, Monica Laura ZlatiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: IAS 20; IAS 41; OMPF No. 1802/2014; grants; agriculture;
Summary/Abstract: This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, and the International Financial Reporting Standards.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 04
- Page Range: 28-38
- Page Count: 11
- Language: English, Romanian