Considerente privind contabilitatea activelor transferabile în organizațiile necomerciale

Abstract

The non-profit organizations use the transferable assets to carry out their statutory activities. In the accounting practice of these organizations, multiple problems regarding the documentation, recognition, evaluation an duse of accounting accounts regarding the record of transferable assets must be solved. In order to solve the mentioned problems it is recommended: the concretization of the recognition and evaluation of transferable assets, as well as the reflection of the schemes of accounting records related to the record of transferable assets depending on the particularities of the activity of non-commercial organizations. CZU: 657.42:334.012.45(478); DOI: https://doi.org/10.53486/isca2023.06