Viziuni în gestiunea financiară și contabilitatea ajutoarelor umanitare în conjuctura regională actuală

Abstract. This paper outlines the support provided by various donors in the form of humanitarian aid. In addition, the way in which the operations of receiving and financial management of humanitarian aid by different beneficiaries are reflected. The article characterizes aspects of calculating the value of goods offered and received in the form of humanitarian aid. Ways are proposed to document the receipt and distribution of humanitarian aid to different categories of beneficiaries. The contents of this paper are generalized in a diagram that presents the aspects regarding the tax side of the provision of aid and the beneficiaries of them.