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Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2820
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dc.contributor.authorNederița, Alexandru-
dc.date.accessioned2023-09-05T11:58:47Z-
dc.date.available2023-09-05T11:58:47Z-
dc.date.issued2023-04-
dc.identifier.isbn978-9975-167-00-0 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2820-
dc.descriptionNEDERIȚA, Alexandru. Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale = New aspects of accounting for special purpose funds in non-commercial organizations. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 26-33. ISBN 978-9975-167-00-0 (PDF).en_US
dc.description.abstractSpecial purpose funds are the main source of funding for non-commercial organizations. These funds are received from contributors and are intended for carrying out special missions (projects/programs). This article examines the following main issues regarding the accounting of special purpose funds: identification of special purpose funds and their distinction from other sources of funding of the non-commercial organization; recognition and assessment of special purpose funds according to their intended use; accounting of unused special purpose funds; accounting of exchange rate differences and interest related to special purpose funds; presentation of information related to special purpose funds in financial statements of non-commercial organizations. Solving these problems will ensure control of the integrity of special purpose funds and the truthful presentation of their related information in financial statements. CZU: 657.42:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.03en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectspecial purpose fundsen_US
dc.subjectnon-commercial organizationen_US
dc.subjectfinancial statementsen_US
dc.subjectexchange rate differencesen_US
dc.subjectinterestsen_US
dc.titleAspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomercialeen_US
dc.title.alternativeNew aspects of accounting for special purpose funds in non-commercial organizationsen_US
dc.typeArticleen_US
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