Special aspects of accounting and reporting expenses in non-commercial organizations
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2024-06-01 16:24
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657.446:061.2(478) (1)
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Organizații non-guvernamentale și tipuri de cooperare (109)
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CAUŞ, Lidia, POPOVICI, Angela. Special aspects of accounting and reporting expenses in non-commercial organizations. In: Competitivitatea şi inovarea în economia cunoaşterii, Ed. 27, 22-23 septembrie 2023, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediţia a 27-a , pp. 375-386. DOI: https://doi.org/10.53486/cike2023.38
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Competitivitatea şi inovarea în economia cunoaşterii
Ediţia a 27-a , 2023
Conferința "Competitivitate şi inovare în economia cunoaşterii"
27, Chişinău, Moldova, 22-23 septembrie 2023

Special aspects of accounting and reporting expenses in non-commercial organizations

DOI:https://doi.org/10.53486/cike2023.38
CZU: 657.446:061.2(478)
JEL: M41

Pag. 375-386

Cauş Lidia, Popovici Angela
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 21 februarie 2024


Rezumat

Expenses in non-commercial organizations represent important accounting elements involved in the entities' activities. In the accounting practice of these organizations, there are multiple issues regarding the accounting of expenses. Within the accounting of these elements, problems related to the recognition and use of accounting accounts for expense tracking must be resolved. To address the mentioned issues, it is recommended to specify the recognition and evaluation of expenses in accordance with the specific activities of non-commercial organizations. Additionally, it is crucial to reflect the accounting recording schemes for expense tracking based on the peculiarities of non-commercial entities' activities.

Cuvinte-cheie
non-commercial organization, earmarked funds, Expenses, income and expense statement