COUNTING ASPECTS FOR THE AGRICULTURAL SUBVENTIONS TREATMENT

In the conditions of Romania’s adhesion to the European Union, the Government grants subventions to the agricultural producers and to the breeders, according to the terms negotiated with the European Union. The professional reasoning in the subventions accounting plays an important role from two points of view: first of all we should make a distinction between the subventions for investment and the subventions for exploitation, and second of all we should carefully monitor the moment when complying with all the terms for the recognition of a subvention, as well as the follow-up of the events subsequent to the subvention recognition.