Accounting and Tax Issues Regarding the Subsidies

نویسندگان

چکیده

Loosely, the subsidies represent non-repayable funds received by an entity subject to fulfillment of certain conditions, as well donations for investments and overstock like tangible/intangible assets. Consequently, in most cases, non-compliance conditions related entails transformation loans, that is amounts must be returned on a given due date. Exactly this aspect, way which they are followed up, reflected accounting reported very important. For economic entities benefit from advantage these amounts, those responsible follow-up registration operations amounts/goods subsidy know legislation well, both one regulating respective subsidies, fiscal one, correct highlight tax perspective.

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ژورنال

عنوان ژورنال: Contabilitatea, expertiza ?i auditul afacerilor

سال: 2023

ISSN: ['1454-9263']

DOI: https://doi.org/10.37945/cbr.2023.05.02