期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：This paper approaches theoretical problems regarding the definition and the types of subsidies according
to the European Directives and the International Accounting Standards. The paper presents the accounting
treatment of subsidies, the accounting policies and their acknowledgement in the components of the
financial reports of the economic entities. The purpose of the paper is to underline the differences in
accounting treatment of subsidies, as well as the necessity and importance of their correct presentation.
