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![]() NEDERIŢA, Alexandru. Probleme actuale ale contabilităţii organizaţiilor necomerciale
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2013, nr. 11, pp. 143-150. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 11 / 2013 / ISSN 1857-1433 | ||||||
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Pag. 143-150 | ||||||
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The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements presentation system; the selection of the method of recognition and evaluation of the accounting elements; the setting of the format and development of the financial statement. There are also specified the particularities and the directions of improvement of the economic operations accounting of the non-commercial organizations according to the national and international accounting regulations. |
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Cuvinte-cheie organizaţie necomercială, elemente contabile, politica de contabilitate, fapte economice, sistem contabil |
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