Abstract:
This paper presents the rules involved in the typical reporting requirements of NGOs receiving grants from various international organizations. In addition, it is presented how to reflect the aspects of reporting the specific costs of carrying out projects financed from external donor sources. Ways of documenting and calculating specific eligible expenses for donors are presented. At the same time, it combines the rules of international donors with the provisions of the legislation in force on how to capitalize on funding from sources provided by external donors. JEL: M41.
Description:
HAREA, Ruslan, GRAUR, Anatol. Reguli, principii și bune practici în raportarea financiară a ONG-urilor recipiente de granturi = Rules, Principles and Good Practices in the Financial Reporting of Grant-Receiving NGOs. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 240-246. ISBN 978-9975-155-25-0.
