Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale

Harea, Ruslan; Graur, Anatol

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2828

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DC Field	Value	Language
dc.contributor.author	Harea, Ruslan	-
dc.contributor.author	Graur, Anatol	-
dc.date.accessioned	2023-09-06T07:05:38Z	-
dc.date.available	2023-09-06T07:05:38Z	-
dc.date.issued	2023-04	-
dc.identifier.isbn	978-9975-167-00-0 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2828	-
dc.description	HAREA, Ruslan, GRAUR, Anatol. Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale = Fund accounting – efficient accounting system applied by 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. 91-98. ISBN 978-9975-167-00-0 (PDF).	en_US
dc.description.abstract	This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, it also explains how the operations of receiving and financial management of special purpose funds by different beneficiaries from financiers are reflected. The article characterizes aspects of calculating the value of financial means and materials received in the form of grants and non-reimbursable financial assistance. Ways to document the receipt and distribution of predestined funds to different categories of beneficiaries are proposed. CZU: 657.42:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.11	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	non-refundable financial assistance	en_US
dc.subject	documentation and taxation of philanthropic donations	en_US
dc.title	Contabilitatea fondurilor – sistem performant de contabilitate aplicat de organizațiile necomerciale	en_US
dc.title.alternative	Fund accounting – efficient accounting system applied by non-commercial organizations	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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