Abstract:
In this article are examined the problems of the structure, of recognizing, evaluating and accounting the revenues and expenses of political parties, as well as the presentation of their related information in the financial statements. Through the analytical method, the financial statements of the Liberal Party were investigated, and it results that the Liberal Party has limited funding sources compared to the payments made JEL: L31, M41, M48
Description:
POTORAC, Sorina. Abordări contabile ale partidelor politice din Republica Moldova. În: Simpozion ştiinţific al tinerilor cercetători (19-20 iunie 2020) [online]: Lucrări ştiinţifice. Ediţia a 18-a. Chişinău: ASEM, 2020, pp. 310-313. ISBN 978-9975-75-975-5.