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Considerații privind contabilitatea cheltuielilor în organizațiile necomerciale

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cris.sourceIdoai:irek.ase.md:1234567890/628
dc.creatorTaban, Elena
dc.date2020-10-06T05:46:46Z
dc.date2020-10-06T05:46:46Z
dc.date2018-09
dc.date.accessioned2023-11-13T20:54:57Z
dc.date.available2023-11-13T20:54:57Z
dc.descriptionTABAN, Elena. Considerații privind contabilitatea cheltuielilor în organizațiile 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. 39-44. E-ISBN 978-9975-75-932-8.
dc.descriptionThe activities of non-profit organizations (NPO) generates various expenditures, which can be classified into four main categories: expenditures related to special purpose funds, other expenditures (excluding expenses from economic activity), economic activity expenses and income tax expense. The purpose of the research is to analyze problematic issues and to formulate recommendations on improving accounting for expenditures in the NPO. In this paper, recommendations are formulated to solve existing expenditure accounting problems, which relates to:classification of expenditure by destination and economic content; recognizing and evaluating expenditure; reflection of expenses in accounts; disclosure of expenditure information in the financial statements. JEL: M-41
dc.formatapplication/pdf
dc.identifier978-9975-75-932-8
dc.identifier${dspace.ui.url}/handle/1234567890/628
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/628
dc.identifier.urihttps://cris.ase.md/handle/123456789/4951
dc.languageother
dc.publisherASEM
dc.subjectexpenditures
dc.subjectnon-profit organizations
dc.subjectspecial purpose funds
dc.subjectaccounting
dc.subjectaccounts
dc.subjectfinancial statements
dc.titleConsiderații privind contabilitatea cheltuielilor în organizațiile necomerciale
dc.typeArticle
dspace.entity.typePublication
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