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| Ultima descărcare din IBN: 2024-03-03 16:34 |
 SM ISO690:2012NEDERIŢA, Alexandru. Some challenges of special purpose funds accounting in non-commercial organizations. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, Ed. Ediția 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a, pp. 42-43. ISBN 978-9975-155-93-9. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 26-a, 2022 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Ediția 26, Chişinău, Moldova, 23-24 septembrie 2022 | ||||||
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| JEL: M41 | ||||||
| Pag. 42-43 | ||||||
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| Rezumat | ||||||
Special purpose funds are the main source of funding for non-commercial organizations. These funds are received from contributors and are intended for carrying out special missions (projects/programs). This article examines the following main issues regarding the accounting of special purpose funds: • identification of special purpose funds and their distinction from other sources of funding of the non-commercial organization; • recognition and assessment of special purpose funds according to their intended use; • accounting of unused special purpose funds; • accounting of exchange rate differences and interest related to special purpose funds; • presentation of information related to special purpose funds in financial statements of non-commercial organizations. Solving these problems will ensure control of the integrity of special purpose funds and the truthful presentation of their related information in financial statements. |
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| Cuvinte-cheie special purpose funds, non-commercial organization, financial statements, exchange rate differences, interests |
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