Contabilitatea sectorului asociativ în contextul sustenabilității

Abstract

This paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and philanthropic activities on the financial results of the sponsors themselves. In a shorten form this paper describes the accounting mechanisms of above mentioned sources as a property of non-profit organizations, being recipients of material and financial philanthropic moneys. JEL: M41; CZU:657.15(478):061.2.