| Articolul precedent |
| Articolul urmator |
 |
 155 3 |
| Ultima descărcare din IBN: 2024-04-25 23:51 |
| Căutarea după subiecte similare conform CZU |
| 657.42:334.012.46(478) (2) |
| Accountancy (953) |
| Forms of organization and cooperation in the economy (997) |
 SM ISO690:2012HAREA, Ruslan, GRAUR, Anatol. Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale. In: International scientific conference on accounting, ISCA 2023, Ed. XII Edition, 6-7 aprilie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția XII, pp. 91-98. DOI: https://doi.org/10.53486/isca2023.11 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| International scientific conference on accounting, ISCA 2023 Ediția XII, 2023 |
||||||
|
Conferința "International scientific conference on accounting" XII Edition, Chişinău, Moldova, 6-7 aprilie 2023 | ||||||
|
||||||
| DOI:https://doi.org/10.53486/isca2023.11 | ||||||
| CZU: 657.42:334.012.46(478) | ||||||
| JEL: M41 | ||||||
| Pag. 91-98 | ||||||
|
||||||
 Descarcă PDF |
||||||
| Rezumat | ||||||
This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, it also explains how the operations of receiving and financial management of special purpose funds by different beneficiaries from financiers are reflected. The article characterizes aspects of calculating the value of financial means and materials received in the form of grants and non-reimbursable financial assistance. Ways to document the receipt and distribution of predestined funds to different categories of beneficiaries are proposed. |
||||||
| Cuvinte-cheie accounting, non-refundable financial assistance, documentation and taxation of philanthropic donations |
||||||
|
|
|
|
