Publication: Aspecte contabile privind donațiile filantropice
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
PATRAȘCU, Vlada. Aspecte contabile privind donațiile filantropice = Accounting Aspects of Philanthropic Donations. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 119-122. ISBN 978-9975-155-42-7.
In this research I approached the topic of philanthropic donations through the accounting. Philanthropy must be more than just a charitable donation. It is an effort an individual or organization undertakes based on an altruistic desire to improve human welfare. The present article contains complex scientific and methodological materials, using descriptive, transversal and observational research methods. In consequence, I have identified the peculiarities characteristic of charitable activities in the commercial sector as well as in the non-commercial one. JEL: M-41.
In this research I approached the topic of philanthropic donations through the accounting. Philanthropy must be more than just a charitable donation. It is an effort an individual or organization undertakes based on an altruistic desire to improve human welfare. The present article contains complex scientific and methodological materials, using descriptive, transversal and observational research methods. In consequence, I have identified the peculiarities characteristic of charitable activities in the commercial sector as well as in the non-commercial one. JEL: M-41.
Keywords
accounting, philanthropic donations, philanthropist, contract