Debate on the recognition of income in public educational institutions with financial autonomy

Abstract

The article addresses the issue of recognizing the income of public higher education institutions with financial autonomy, taking into account the accounting regulations in force and the particularities of their activity. We analyzed a series of normative acts governing the formation and recognition of revenues within these institutions, as well as issues related to their recognition, starting from the provisions of the national accounting framework, but also from the literature on this subject, which, unfortunately, it is not very rich. JEL: M41.