Accounting aspects of philanthropic donations
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2023-02-06 22:29
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PATRAȘCU, Vlada, POPOVICI, Angela. Aspecte contabile privind donațiile filantropice. In: Simpozion ştiinţific al tinerilor cercetători , Ed. 19, 16-17 aprilie 2021, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2021, Ediţia 19, Vol.2, pp. 119-122. ISBN 978-9975-155-42-7 (PDF).. 10.5281/zenodo.5669883
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Dublin Core
Simpozion ştiinţific al tinerilor cercetători
Ediţia 19, Vol.2, 2021
Simpozionul "Simpozion ştiinţific al tinerilor cercetători"
19, Chişinău, Moldova, 16-17 aprilie 2021

Accounting aspects of philanthropic donations

Aspecte contabile privind donațiile filantropice

JEL: M-41

Pag. 119-122

Patrașcu Vlada, Popovici Angela
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 23 decembrie 2021


Rezumat

In this research I approached the topic of philanthropic donations through the accounting. Philanthropy must be more than just a charitable donation. It is an effort an individual or organization undertakes based on an altruistic desire to improve human welfare. The present article contains complex scientific and methodological materials, using descriptive, transversal and observational research methods. In consequence, I have identified the peculiarities characteristic of charitable activities in the commercial sector as well as in the non-commercial one. Keywords : accounting, philanthropic donations, philanthropist, contract

Cuvinte-cheie
accounting, philanthropic donations, philanthropist, contract