Publication: Debate on the recognition of income in public educational institutions with financial autonomy
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
GRIGOROI, Lilia, ȚURCANU, Liliana. Debate on the recognition of income in public educational institutions with financial autonomy. In: Development Through Research and Innovation-2020 [online]: The 1st International Scientific Conference: Online Conference for Reserachers, PhD and Post-Doctoral Students, August 28th, 2020, Chişinău: Conference Proceedings. Chişinău, ASEM, 2021, pp. 145-153. ISBN 978-9975-155-03-8.
The article addresses the issue of recognizing the income of public higher education institutions with financial autonomy, taking into account the accounting regulations in force and the particularities of their activity. We analyzed a series of normative acts governing the formation and recognition of revenues within these institutions, as well as issues related to their recognition, starting from the provisions of the national accounting framework, but also from the literature on this subject, which, unfortunately, it is not very rich. JEL: M41.
The article addresses the issue of recognizing the income of public higher education institutions with financial autonomy, taking into account the accounting regulations in force and the particularities of their activity. We analyzed a series of normative acts governing the formation and recognition of revenues within these institutions, as well as issues related to their recognition, starting from the provisions of the national accounting framework, but also from the literature on this subject, which, unfortunately, it is not very rich. JEL: M41.
Keywords
National Standards of Accounting, income, public educational institutions with financial autonomy