| Autor: |
Maria Petronela ARON, Monica Laura ZLATI |
| Jazyk: |
English<br />Romanian; Moldavian; Moldovan |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
CECCAR Business Review, Vol 2, Iss 4, Pp 28-38 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2668-8921 |
| DOI: |
10.37945/cbr.2021.04.04 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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