Accounting for European funds in budget entities

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Title	Accounting for European funds in budget entities
Authors	Swieboda, W.
ORCID
Keywords	європейські ресурси европейские ресурсы еuropean resources європейські фонди европейские фонды european funds Європейський Союз Европейский Союз European Union витрати расходы expenses спільне фінансування софинансирование cofunding
Type	Article
Date of Issue	2017
URI	http://essuir.sumdu.edu.ua/handle/123456789/55620
Publisher	Sumy State University
License
Citation	Swieboda, W. Accounting for European funds in budget entities [Електронний ресурс] / W. Swieboda // Economic Processes Management: International Scientific E-Journal. - 2017. - №2. -http://epm.fem.sumdu.edu.ua/download/2017_2/epm2017_2_1.pdf
Abstract	European funds as well as non-returnable foreign funding received by local government entities as part of projects, are classified as income of those entities, the accounting of which is similar, and in accord with existing regulations. The aim of this study is to examine some practical resolutions pertaining to financial records used in accounting departments, as well as practical examples of accounting and presenting information on projects co-funded by European resources.
Appears in Collections:	Economic Processes Management (Управління економічними процесами)