Practica contabilității și întocmirea situațiilor financiare ale organizațiilor caritabile nonprofit conform IFRS și NP(S)BO

Abstract

Complex situation in Ukraine, which is connected directly and with the introduction of martial law, the implementation of military operations on our territory, necessitated the involvement of numerous non-state actors organizations - charitable organizations, in order to solve a number of issues. Due to the fact that charitable organizations belong to non-profit organizations, they face many problems related to management, management accounting and reporting. Methods of keeping records and drawing up financial statements in non-profit organizations should comply with generally accepted rules and display as accurately as possible the results of their economic activity, providing a complete, objective and reliable information to interested users. The importance of the topic is to study the accounting and reporting features of the operations of non-profit organizations in terms of their assets and sources of financing, the specifics of the composition of their income and expenses; finding ways to solve the problems of regulating the activities of non-profit charitable organizations, the technology of accounting for targeted financing funds and their use in conditions of uncertainty due to the consequences of military operations. The research used scientific methods and approaches, in particular, comparisons to reveal the peculiarities of accounting for charitable aid, in monetary or other material form, for specific purposes based on international and domestic standards; formalization and generalization of the main technological tasks of the organization and accounting methodology in non-profit organizations. The results. On the basis of the conducted research, the problems of determining their legal status existing in domestic non-profit charitable organizations were singled out, changes and additions to the methodological basis of accounting of funds of targeted financing and their use, stocks, fixed assets and their depreciation were proposed, which will allow to achieve the identity of the display of operations, formation of reliable accounting information that would ensure the effectiveness of assessment and planning of their activities. CZU: [657.37:006.32+061.235](477); DOI: https://doi.org/10.53486/isca2023.04