Evaluarea intrărilor de mijloace fixe din contul finanțărilor (subvențiilor) sau primite cu titlu gratuit

Abstract

In Moldova, financial management and reporting are directly influenced by how entities record and evaluate assets obtained through subsidies. This process is regulated by national accounting standards, which provide guidelines for assessing and recording these assets. The significance of this topic lies in the proper management of assets to ensure financial transparency and compliance with tax regulations. Many organizations receive subsidies to acquire capital goods, and accurate accounting is essential for reflecting their financial position. The aim of this research is to examine the applicable accounting regulations and evaluation methods used by entities in Moldova. The research relies on document analysis and interviews with professionals in the field, providing a comprehensive view of the process. Asset evaluation is carried out through various methods, including expert appraisal or primary documentation, and correct recording affects tax deductions and asset depreciation. Proper evaluation and recording of subsidized assets impact financial reporting and tax obligations. CZU: 657.421.1+336.22+658.152; JEL: M41