Last years, more and more companies receive grants from individuals or companies. The grant is an amount of money given as irredeemable financing for meeting a particular purpose, in a project approved by the lender. It should be noted that in Moldova the term "grant" is not defined through any legislative act. Usually, such funding is made from special funds created by law, aimed at collecting revenue for special programs to achieve the goals of the Government. The problem of grants in Moldova is not only in the absence of certain regulatory requirements, but also in choosing the correct method of recording them in accounting and determining the extent in which they affect taxable income.