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657.15(478):061.2 (1) |
Бухгалтерия. Бухгалтерский учет (953) |
Негосударственные организации и объединения. Частные организации, общества, ассоциации, движения и др. (109) |
![]() HAREA, Ruslan, GRAUR, Anatol, BUGAN, Corneliu. Contabilitatea sectorului asociativ în contextul sustenabilității. In: Contabilitatea : şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare, Ed. 7, 19-20 aprilie 2018, Chişinău. Chişinău: "Print-Caro" SRL, 2018, Ediția 7, pp. 256-262. ISBN 978-9975-127-59-2. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Contabilitatea Ediția 7, 2018 |
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Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare" 7, Chişinău, Moldova, 19-20 aprilie 2018 | ||||||
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CZU: 657.15(478):061.2 | ||||||
JEL: M41 | ||||||
Pag. 256-262 | ||||||
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Rezumat | ||||||
This paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and philanthropic activities on the financial results of the sponsors themselves. In a shorten form this paper describes the accounting mechanisms of above mentioned sources as a property of non-profit organizations, being recipients of material and financial philanthropic moneys. |
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Cuvinte-cheie accounting, non-profit, NGO, sponsorship, philanthropic |
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Cerif XML Export
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