Probleme actuale ale contabilităţii organizaţiilor necomerciale

Abstract

The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements presentation system; the selection of the method of recognition and evaluation of the accounting elements; the setting of the format and development of the financial statement. There are also specified the particularities and the directions of improvement of the economic operations accounting of the non-commercial organizations according to the national and international accounting regulations.