Unele aspecte ale contabilităţii mijloacelor cu destinaţie specială în organizaţiile necomerciale

Abstract

In conformity with the Civil Code of the Republic of Moldova not-for-profit organizations (farther NGOs) are juridical persons not having the goal of getting a profit and distributing it among the members of the organization. NGOs carry on their activities only under the general norms and rules regarding the organizations of this kind and they can develop their activities regulated by the legislation of the country stipulated in the charter of organization. On examining the accounting legislation it can be noticed that none of the National Accounting Standards contains regulatory norms regarding the maintenance of accounting for income and spendings and the draft of financial statements for enterprises that do not practice business activities. CZU: 657.1/4(478):061.2.