skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

ACCOUNTING TREATMENT AND DOCUMENTATION OF COSTS IN EU PROJECTS

Economic and Social Development: Book of Proceedings, 2017, p.261-269

Copyright Varazdin Development and Entrepreneurship Agency (VADEA) Dec 8/Dec 9, 2017 ;ISSN: 1849-6903 ;EISSN: 1849-7535

Full text available

Citations Cited by
  • Title:
    ACCOUNTING TREATMENT AND DOCUMENTATION OF COSTS IN EU PROJECTS
  • Author: Tominac, Sanja Broz ; Mamic, Hrvoje
  • Subjects: Accounting ; Accounting records ; Archives & records ; Audit trails ; Business ; Costs ; Data processing ; Documentation ; EC single market ; Financial management ; International standardization ; International standards ; Legislation ; Project evaluation
  • Is Part Of: Economic and Social Development: Book of Proceedings, 2017, p.261-269
  • Description: The primary aim of this paper is to research the role of accounting of costs and costs documentation in the European Union projects. The costs as the accounting category can impact both on business and on European Union projects. There has been a slight change in business practice, especially thanks to possibility of business financing through the European Union funds, with the focus on more correct and transparent managing costs. Documentation of costs can provide properly synchronized documents with domestic legislation and international standards and European Union directives. Despite of numerous studies of types of cost and their documentation application, the same has still not been done in Croatia in the context of European Union projects. This paper explain how cost are planned and preparedfor European Union projects, the importance of auditors trail in European Union projects implementation as well as documentation of costs by categories and most common mistakes in the process of documentation. Those mistakes arise mostly because of certain differences in legislation of European Union members and special rules of financial management and European Union directives. The difference between acceptable and unacceptable costs will be distinguished. Also, the role and importance of European Court of Auditors in the process of documentation and control of costs in European Union projects will be explained. For the purpose of writing this paper, the data were collected by secondary and primary research. Analyzed data has confirmed expectations that the role and importance of the European Court of Auditors is of great importance for documenting and controlling cost in European Union projects.
  • Publisher: Varazdin: Varazdin Development and Entrepreneurship Agency (VADEA)
  • Language: English
  • Identifier: ISSN: 1849-6903
    EISSN: 1849-7535
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait