Aspecte ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale

Abstract

Non-for-profit organizations have an important role in civil society in any country, including the Republic of Moldova. Non-for-profit organizations are juridical persons not having the goal of getting a profit and distributing it among the members of the organization. In the article are examined the recognition and evaluation, the documentation and accounting of the financing, the information presentation of the financing in the financial statements. In this articole are exposed some proposals related to the financing in non-for-profit organizations, which will lead to the providing of some true and objective information to information users. JEL: M-41.