SOME ASPECTS CONCERNING THE ACCOUNTING OF THE SUBSIDIES AWARDED TO AGRICULTURAL ENTITIES

Subsidizing is the method that is argued by the followers of the free change. Anyway it is necessary as the means of orientation, adjustment and stimulation of some products and as the means of producers and consumers protection. The subsidies are given by the state in order to encourage those branches and sub-branches that are important for the state's economy. The biggest part of the budget expenses for subsidizing is given to agriculture. The subsidies are more oriented to agriculture because this branch is very important in the macroeconomic balance and in providing food security. This research aims to show some aspects concerning the accounting of the subsidies given to agricultural entities taking into account the provisions presented in NAS "Equity and liabilities" and in NAS "Accounting peculiarities in agriculture". To achieve this aim we'll expose the accounting of the subsidies related to biological fixed assets, the subsidies related to biological depreciable fixed assets. We will also examine the situations in which the subsidizing conditions don't comply with the prescribed rules.