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Aspecte problematice ale contabilităţii mijloacelor desemnării procentuale în organizaţiile necomerciale

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cris.sourceIdoai:irek.ase.md:1234567890/630
dc.creatorNederiţa, Alexandru
dc.date2020-10-06T06:27:32Z
dc.date2020-10-06T06:27:32Z
dc.date2018-09
dc.date.accessioned2023-11-13T20:56:34Z
dc.date.available2023-11-13T20:56:34Z
dc.descriptionNEDERIŢA, Alexandru. Aspecte problematice ale contabilităţii mijloacelor desemnării procentuale în organizaţiile necomerciale. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: culegere de articole selective: conf. şt. intern., 28-29 sept., 2018. Chişinău: ASEM, 2018, vol. 1, pp. 53-58. E-ISBN 978-9975-75-932-8.
dc.descriptionThe 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
dc.formatapplication/pdf
dc.identifier978-9975-75-932-8
dc.identifier${dspace.ui.url}/handle/1234567890/630
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/630
dc.identifier.urihttps://cris.ase.md/handle/123456789/5189
dc.languageother
dc.publisherASEM
dc.subjectexpenditures
dc.subjectaccounting
dc.subjectpercentage designation
dc.subjectnon-profit organisation
dc.subjectrecognition
dc.subjecttax reports
dc.subjectfinancial statements
dc.subjectrevenues
dc.titleAspecte problematice ale contabilităţii mijloacelor desemnării procentuale în organizaţiile necomerciale
dc.typeArticle
dspace.entity.typePublication
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