Aspecte problematice ale contabilităţii mijloacelor desemnării procentuale în organizaţiile necomerciale

Abstract

The actuality of the research is conditioned by the need of solving the accounting problems of the means of percentage designation in non-profit organizations (NPO). In accordance with the legislation in force, these means are formed by diminishing the debts of the individuals to the public budget in the amount of 2% of the annual amount of the income tax. The purpose of the paper is to elaborate the accounting of the operations related to receiving, using and refunding the means of the percentage designation in the NPO and reporting them according to the legislation in force. Results. Fundamenting recommendations on: initial registration of the means of percentage designation in the NPO; recognition of revenue and expense related to the means of percentage designation; accounting for return operations of unused and / or non-used percentage designations; the disclosure in the financial statements and tax reports of the information relating to the collection, use and refund of the means of percentage designation. JEL: M-41