ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 5, 2012 No. 127

About change and amendment "Instructions about financial accounting in the public organizations consisting on the budget", the Minister of Finance No. 93 approved by the Order of July 19, 2010 with subsequent changes and amendments

Due to the need of reflection in financial accounting of some specific transactions in public organizations I ORDER:

To about financial accounting in the public organizations consisting on the budget", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions "The instruction.

1. In part "The organization of financial accounting" in Item 17 14 to change the name of the memorial order in the following edition: "the memorial order 14 - the accumulative sheet by calculations and the income for special means f.409".

2. In the Section "Accounting of Transactions on Execution of Expense Budgets":

2.1. In Chapter I "Fixed assets":

2.1.1. After the 6th paragraph to enter the new paragraph of the following content into the 46th Item:

"For registration of value addition of fixed assets the protocol on value addition of fixed assets and recalculation of annual depreciation ф is constituted. OS-12."

2.1.2. In the 56th Item the 16th paragraph the offer "Annually from cards the amount of depreciation registers in the sheet." to change to "Determination and record of transactions on charge of annual depreciation registers annually from cards in "The turnover sheet on charge of depreciation of fixed assets" - the form No. OS-14".

2.2. In Chapter XII "Income" in Item 224:

2.2.1. State the penultimate paragraph in the following edition:

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