Ewidencja, rozliczanie i sprawozdawczość w zakresie dotacji unijnych finansujących projekty badawczo-rozwojowe

The way of recording, accounting and reporting of grant funding research and development may raise doubts not only for theorists but also for practitioners. It is associated with lack of regulation in this field in The Accounting Act. This article is an attempt to exhibit the principles of recording, accounting, and presentation in the financial report associated with the costs of research and development (R+D) project. Moreover this article focuses on the solution for recording and reporting of grants funding R+D project, that are consistent with polish and international regulations of accounting.