The accounting of the grant funds and subsidies
Journal Title: Social Sciences and Education Research Review - Year 2017, Vol 4, Issue 2
Abstract
Within this article it is studied the field of the subsidies received as a nonrepayable financial support (grant), either we discuss about the grants for investments or the operating subsidies. Subsidies accounting is differentiated, according to their typology, classification that proves their distinctive characteristics. Subsidies for assets, also known as investment grants, are those that considerably increase the beneficiary's patrimony with new assets. Operating grants are those used for a purpose other than the acquisition of assets. The article aims at collecting all definitions related to this area, including legislation on European funds, received by the beneficiaries. The methodology of research is the qualitative one, the whole process of accessing projects with community money being discovered from a descriptive conceptual persepective.
Authors and Affiliations
Dumitru Aurelia, Budică Andrei Bogdan, Motoi Alina Georgiana
Keywords
Related Articles
- EP ID EP453753
- DOI -
- Views 108
- Downloads 0
LINGUISTIC CONCERNS OF MIHAI EMINESCU
The study highlights Mihai Eminescu's linguistic ideas and his contribution to the structure of Romanian linguistics. The method used is meta- analytical and comparative.
Curricular premises and strategies in order to develop students’ intercultural competences
The relationship between cultural diversity’s factors and the development of some structures belonging to students’ personality, represents a basic premise in studying intercultural education. One theme of this issue is...
MOTIVATION - THE FACILITATOR FACTOR OF THE INCULTURATION PHENOMENON IN SCHOOL
The present study proposes an analysis of motivation, in the context of its development within the fundamental institution that produces, manages and disseminates knowledge: namely, school. Within the (de facto) present...
The Role of University in Seniors’ Education: A Romanian Perspective
The continuous education of university professors gets new valences and supplementary elements of quality and innovation, if it is studied from the perspective of the university mission to initiate, organize, and launch...
The Role Of The Social Class And The Family In The Formation Of Values In The Context Of The Democratisation Of Education
In this paper we are trying to analyse some important theoretical approaches that explain the role of the family and the social class on the formation of children's values. The analysis of these theoretical perspectives...