Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-9381 (Online)
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