In this article is analysed the problem of the accounting assessment within the projects financed from grants/non-refundable fonds. The article aims to gather all the directives and regulations which are used for the accounting records in relation with the strucutral funds. In addition, it is aimed the identification and stressing of the main aspects of the european funds accounting. The researching methodology consists of both the qualitative method, and the quantitative one, highlighting the characteristics theoretically, but also practically, from a descriptive conceptual perspective
