of January 21, 2013 No. 5
About change and amendment of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010.
Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:
In "The instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities", the Minister of Finance No. 94 approved by the Order of July 19 2010, the following changes and additions are made.
1. In Chapter III "ACCOUNTING of TRANSACTIONS ON EXECUTION of EXPENSE BUDGETS of the ORGANIZATIONS FINANCED FROM the BUDGET of the VILLAGE (COMMUNE), the CITY" the Section "Fixed assets", account 02 "Depreciation of fixed assets", the paragraph 4, to exclude syntagma "Depreciation is not determined also by fixed assets of the organizations which are abroad".
2. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.
Minister of Finance Vyacheslav Negrutsa
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