Aspectele contabilităţii imobilizărilor necorporale la organizaţiile necomerciale

Abstract

In order to perform their statutory activities, the non-profit organizations use various intangible assets that they possess. In accounting practice of these organizations, there are a lot of problems with intangible assets accounting. The process of intangible assets bookkeeping involves solving multiple issues regarding recognition, measurement, the use of bookkeeping account intangible assets. In order to solve the mentioned problems it is recommended: the concretization of recognition and measurement of intangible assets in accordance with the specific activity of non-profit organizations and presentation of accounting records schemes of intangible assets based on specific features of non-commercial entities. In this article are exposed some proposals related improving to the intangible assets accoutancy in non-profit organizations, which will lead to the providing of some true and objective information to information users. JEL: M41.