Raportarea financiară în instituțiile de învămănânt profesional tehnic: probleme și soluții

Abstract

In this article, the peculiarities of the preparation of financial statements in technical vocational education institutions are examined, which "mainly" refer to: selection of the set of financial statements; carrying out the preliminary works to be carried out before the preparation of the financial statements; identifying the particularities of calculating balance sheet indicators, the profit and loss situation in technical vocational education institutions, such as: long-term debts regarding goods received under economic management, patrimony received from the state with ownership rights, undistributed profit (uncovered loss) of previous years; the content and structure of the explanatory note to the financial statements; reforming the balance sheet. The authors formulated proposals, which will ensure a higher degree of veracity, comparability and transparency of the information in the financial statements. CZU: 657.37:377.1(478); JEL: M41; DOI: https://doi.org/10.53486/isca2024.24