Accounting and Tax Issues Regarding the Subsidies

Loosely, the subsidies represent non-repayable funds received by an entity subject to the fulfillment of certain conditions, as well as the donations for investments and the overstock like tangible/intangible assets. Consequently, in most cases, the non-compliance of the conditions related to the su...

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Bibliographic Details
Main Authors: Cristina NICOLAESCU, Monica BIJA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2023-06-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/accounting-and-tax-issues-regarding-the-subsidies-a304d/download-PDF/