Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 14 ISSUE 2
Written by Tatiana ŞEVCIUC, Veronica PRISĂCARU
Subsidizing is the method that is argued by the followers of the free change. Anyway it is necessary as the means oforientation, adjustment and stimulation of some products and as the means of producers and consumers protection.The subsidies are given by the state in order to encourage those branches and sub-branches that are important forthe state's economy. The biggest part of the budget expenses for subsidizing is given to agriculture. The subsidiesare more oriented to agriculture because this branch is very important in the macroeconomic balance and inproviding food security. This research aims to show some aspects concerning the accounting of the subsidies givento agricultural entities taking into account the provisions presented in NAS "Equity and liabilities" and in NAS"Accounting peculiarities in agriculture". To achieve this aim we'll expose the accounting of the subsidies related tobiological fixed assets, the subsidies related to biological depreciable fixed assets. We will also examine thesituations in which the subsidizing conditions don't comply with the prescribed rules.