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Aspecte metodologico - aplicative ale contabilității veniturilor și cheltuielilor din activitatea economică a organizațiilor necomerciale

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dc.contributor.author Nederita, Alexandru
dc.contributor.author Popovici, Angela
dc.date.accessioned 2024-09-02T09:49:47Z
dc.date.available 2024-09-02T09:49:47Z
dc.date.issued 2024-04
dc.identifier.isbn 978-9975-167-61-1 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3471
dc.description NEDERIȚA, Alexandru, POPOVICI, Angela. Aspecte metodologico - aplicative ale contabilității veniturilor și cheltuielilor din activitatea economică a organizațiilor necomerciale = Methodological - applied aspects of accounting for revenues and expenses in the economic activity of non-profit organizations. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 49-56. ISBN 978-9975-167-61-1 (PDF). en_US
dc.description.abstract This article addresses the main issues that arise in the accounting of revenues and expenses in the economic activity of non-profit organizations. Such issues include the identification of components, recognition, evaluation, recording in accounting accounts, as well as the presentation of information regarding the revenues and expenses generated by the economic activity of non-profit organizations in financial situations. To solve the specified problems, it is recommended to: - specify the elements that can be included in the composition of revenues and expenses; - recognize revenues and expenses based on accrual accounting, respecting the principles of prudence and non-compensation; - evaluate revenues at the fair value of goods/services sold/provided, and expenses at the carrying amount of the mentioned goods and services; - develop a nomenclature of sub-accounts for the recording of revenues and expenses from economic activity and accounting formula schemes based on categories of revenues and expenses and the peculiarities of the economic activity of non-profit organizations; - specify the information related to revenues and expenses to be presented in the Income and Expense Statement and in the explanatory note to the financial statements. The practical application of the specified recommendations will allow the improvement of accounting for operations related to revenues and expenses in the economic activity of non-profit organizations, the correct calculation of indicators in financial statements, as well as the making of relevant economic and managerial decisions at all levels of management of non-profit organizations. CZU: 657.44:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2024.05 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject economic activity en_US
dc.subject non-profit organization en_US
dc.subject revenues en_US
dc.subject expenses en_US
dc.subject recognition en_US
dc.subject evaluation en_US
dc.subject financial statements en_US
dc.title Aspecte metodologico - aplicative ale contabilității veniturilor și cheltuielilor din activitatea economică a organizațiilor necomerciale en_US
dc.title.alternative Methodological - applied aspects of accounting for revenues and expenses in the economic activity of non-profit organizations en_US
dc.type Article en_US


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