Проблемные аспекты признания и оценки доходов в некоммерческих организациях

Abstract

In the conditions of market economy, non-profit organizations (NPOs) in the Republic of Moldova have long ceased to be only intermediaries between beneficiaries and donors. Being in constant search for sources of funding, they began to produce public goods and realize them, thus generating economic activity. Revenues of NPOs are formed both at the expense of attracted resources and at the expense of commercial activities. Recognition and assessment of revenues in accounting depends on the source of its formation The purpose of the article is to identify problematic aspects in the recognition and assessment of revenues in NPOs of the Republic of Moldova, taking into account the experience of Western countries and the latest recommendations provided as a result of the development of International Financial Reporting Standards applicable directly to non-profit organizations. This article gives a detailed description of the concept of "revenues" as it is presented in the accounting standards of different countries. The comparative characteristic of recognition and evaluation of income in Moldova with the experience of Western countries, where the share of NPOs in the GDP of the country is significant. The solution of existing problems in the field of methodology of accounting for revenues in NPOs in the Republic of Moldova will make it possible to bring financial statements closer to international requirements, making them more transparent and easy to read. CZU: 658.155:334.012.46; JEL: M41; DOI: https://doi.org/10.53486/issc2024.13