Aspecte practice privind contabilitatea întreprinderilor sociale
Practical Aspects Regarding the Accounting of Social Enterprises

Summary/Abstract: Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises.

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