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- Title
ACCOUNTING TREATMENTS REGARDING COSTS AND INCOME OF NON-PATRIMONIAL ENTITIES.
- Authors
Deaconu, Sorin-Constantin
- Abstract
The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of associations, foundations etc. Our goal is to render essential aspects for non-profit entities from the point of view of their features and peculiarities regarding accounting registration of transactions and events.
- Subjects
CHARITY accounting; NONPROFIT organizations accounting; NONPROFIT organization finance; NONPROFIT sector; SOCIOECONOMICS
- Publication
Young Economists Journal / Revista Tinerilor Economisti, 2012, Vol 9, Issue 18, p23
- ISSN
1583-9982
- Publication type
Article