Home  Journals  International Accounting  24(270) - 2013 June

Targeted funding: accounting and taxation in Ukraine

Available online: 20 June 2013

Subject Heading: Foreign experience

JEL Classification: 

In the article the types of target financing are disclosed and its classification in different directions is proposed, the procedure for taxation of dedicated funding, recognition, and its reflection in the accounting are presented.

Keywords: targeted financing, grants, subsidies, compensation of privileges, subventions, accounting, taxation, transfers, revenue recognition

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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