ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 21, 2019 No. 114

About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015

Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) I ORDER:

Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:

1. In all text of appendices to this order:

1.1. Sub-account of the second level "343210 Sale of finished goods of production units" to change and state in the following edition: "343200 Reduction of cost of finished goods of production units";

1.2. Sub-account of the second level "344210 Sale of finished goods of subsidiary agricultural industries" to change and state in the following edition: "344200 Reduction of cost of finished goods of subsidiary agricultural industries".

2. In appendix No. 1 "The chart of accounts of financial accounting in budget system and Methodological regulations of financial accounting and the financial reporting in budget system"

2.1. Chapter I "OBSHCHIYE POLOZHENIYA",

2.1.1. In the paragraph 1) Item 1.4.5. 1, content of Item and) to change and state in the following edition:

"a) for fixed assets, intangible assets, the parcels of land: - in case of purchase the original cost consists of purchase value, including the customs duties and charges on import, transport and procurement expenses, expenses on the installation and installation, other expenses necessary for their preparation for proper use.

For the objects acquired within the discount and advertizing campaigns, the original cost is determined at fair value by the commission created by budget body / organization, or the independent appraiser;

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