Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale

Abstract

Special 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/isca2023.03