Accounting General Plan Non-Profit Organizations (II)

Abstract

In this second part of the Accounting General Plan Non-Profit Organizations (ESFL)analyze the recording and valuation rules relating to income tax, income and expenses, subsidies and transfers to income on funded element (non-specific subsidies, plant and equipment, Historical Heritage assets, inventories, financial assets), asset disposals received non-monetary assets and services without consideration and finally the issue of mergers between ESFL.