Debate on the recognition of income in public educational institutions with financial autonomy
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2023-03-18 16:54
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GRIGOROI, Lilia, ŢURCANU, Liliana. Debate on the recognition of income in public educational institutions with financial autonomy. In: Development through research and innovation : - 2020, Ed. 1, 28 august 2020, Chişinău. Chişinău: ASEM, 2020, Ediția 1, pp. 145-153. ISBN 978-9975-155-03-8.
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Development through research and innovation
Ediția 1, 2020
Conferința "Development through research and innovation"
1, Chişinău, Moldova, 28 august 2020

Debate on the recognition of income in public educational institutions with financial autonomy

JEL: M41

Pag. 145-153

Grigoroi Lilia, Ţurcanu Liliana
 
Academy of Economic Studies of Moldova
 
Disponibil în IBN: 12 octombrie 2021


Rezumat

The article addresses the issue of recognizing the income of public higher education institutions with financial autonomy, taking into account the accounting regulations in force and the particularities of their activity. We analyzed a series of normative acts governing the formation and recognition of revenues within these institutions, as well as issues related to their recognition, starting from the provisions of the national accounting framework, but also from the literature on this subject, which, unfortunately, it is not very rich.

Cuvinte-cheie
National standards of accounting, income, public educational institutions with financial autonomy.