ACCOUNTING OF THE EXTERNAL GRANTS AND ITS INFLUENCE ON THE ROMANIAN PUBLIC INSTITUTIONS’S SURPLUS OR DEFICIT

In the past two years we can found an increasing process in accessing the European external grants by the pubic institutions from Romania. Therefore, public institutions, in general, and educational institutions, in particular, that access funding from the European Social Fund are faced with the issue of reflecting them in the accounts. In this paper I try to present the methods of reflecting the external grants in the public institutions accounting. In the end of this paper I shall present some influences of the refund reflecting methods on the surplus or deficit of the public institutions from Romania.