| Articolul precedent |
| Articolul urmator |
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 647 13 |
| Ultima descărcare din IBN: 2024-02-21 20:43 |
| Căutarea după subiecte similare conform CZU |
| 657.15:334.012.46 (1) |
| Contabilitate (938) |
| Forme de organizare și cooperare în activitatea economică (975) |
 SM ISO690:2012NEDERIŢA, Alexandru. Aspecte problematice ale contabilităţii mijloacelor desemnării procentuale în organizaţiile necomerciale. In: Competitivitatea şi Inovarea în Economia Cunoaşterii, Ed. 21, 28-29 septembrie 2018, Chișinău. Chisinau, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediția 21, Vol.1, pp. 53-58. ISBN 978-9975-75-932-8. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi Inovarea în Economia Cunoaşterii Ediția 21, Vol.1, 2018 |
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Conferința "Competitivitatea şi Inovarea în Economia Cunoaşterii" 21, Chișinău, Moldova, 28-29 septembrie 2018 | ||||||
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| CZU: 657.15:334.012.46 | ||||||
| JEL: M-41 | ||||||
| Pag. 53-58 | ||||||
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The actuality of the research is conditioned by the need of solving the accounting problems of the means of percentage designation in non-profit organizations (NPO). In accordance with the legislation in force, these means are formed by diminishing the debts of the individuals to the public budget in the amount of 2% of the annual amount of the income tax. The purpose of the paper is to elaborate the accounting of the operations related to receiving, using and refunding the means of the percentage designation in the NPO and reporting them according to the legislation in force. Results. Fundamenting recommendations on: • initial registration of the means of percentage designation in the NPO; • recognition of revenue and expense related to the means of percentage designation; • accounting for return operations of unused and / or non-used percentage designations; • the disclosure in the financial statements and tax reports of the information relating to the collection, use and refund of the means of percentage designation. |
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| Cuvinte-cheie expenditures, accounting, percentage designation, non-profit organisation, Recognition, tax reports, financial statements, revenues |
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