Aspecte contabile privind donațiile filantropice

Abstract

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.