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Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale

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dc.contributor.author Nederița, Alexandru
dc.date.accessioned 2023-09-05T11:58:47Z
dc.date.available 2023-09-05T11:58:47Z
dc.date.issued 2023-04
dc.identifier.isbn 978-9975-167-00-0 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2820
dc.description NEDERIȚA, Alexandru. Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale = New aspects of accounting for special purpose funds in non-commercial organizations. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 26-33. ISBN 978-9975-167-00-0 (PDF). en_US
dc.description.abstract 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. CZU: 657.42:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.03 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject special purpose funds en_US
dc.subject non-commercial organization en_US
dc.subject financial statements en_US
dc.subject exchange rate differences en_US
dc.subject interests en_US
dc.title Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale en_US
dc.title.alternative New aspects of accounting for special purpose funds in non-commercial organizations en_US
dc.type Article en_US


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