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Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale
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| dc.contributor.author | Nederița, Alexandru
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| dc.date.accessioned | 2023-09-05T11:58:47Z | |
| dc.date.available | 2023-09-05T11:58:47Z | |
| dc.date.issued | 2023-04 | |
| dc.identifier.isbn | 978-9975-167-00-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2820 | |
| dc.description | NEDERIȚA, Alexandru. Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale = New aspects of accounting for special purpose funds in non-commercial organizations. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 26-33. ISBN 978-9975-167-00-0 (PDF). | en_US |
| dc.description.abstract | Special purpose funds are the main source of funding for non-commercial organizations. These funds are received from contributors and are intended for carrying out special missions (projects/programs). This article examines the following main issues regarding the accounting of special purpose funds: identification of special purpose funds and their distinction from other sources of funding of the non-commercial organization; recognition and assessment of special purpose funds according to their intended use; accounting of unused special purpose funds; accounting of exchange rate differences and interest related to special purpose funds; presentation of information related to special purpose funds in financial statements of non-commercial organizations. Solving these problems will ensure control of the integrity of special purpose funds and the truthful presentation of their related information in financial statements. CZU: 657.42:334.012.46(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.03 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | special purpose funds | en_US |
| dc.subject | non-commercial organization | en_US |
| dc.subject | financial statements | en_US |
| dc.subject | exchange rate differences | en_US |
| dc.subject | interests | en_US |
| dc.title | Aspecte noi ale contabilității mijloacelor cu destinație specială în organizațiile necomerciale | en_US |
| dc.title.alternative | New aspects of accounting for special purpose funds in non-commercial organizations | en_US |
| dc.type | Article | en_US |
