of June 24, 2013 No. 92
About approval of Standard accounting policy of public institutions
In pursuance of provisions of the h. (2) I ORDER to Art. 16 of the Law on financial accounting No. 113-XVI of April 27, 2007:
1. Approve Standard accounting policy of public institutions according to appendix No. 1.
2. To the central public institutions based on Standard accounting policy of public institutions to develop and approve the Standard accounting policy of public institutions in the field of patronage services including if necessary additional provisions which concern specifics of their activities and to coordinate it with the Ministry of Finance till August 1, 2013.
3. To public institutions to develop and approve Standard accounting policy of public institutions based on the Standard accounting policy developed and approved by the industry ministries till October 1, 2013.
4. Accounting policy can be added and/or changed in case of reorganization of public institution, in case of change and amendment legislative and regulations which concern financial accounting and the financial reporting, and in other cases, stipulated by the legislation.
5. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Vyacheslav Negrutsa
to the Order of the Ministry of Finance of the Republic of Moldova of June 24, 2013 No. 92
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The document ceased to be valid since January 1, 2016 according to Item 2 of the Order of the Ministry of Finance of the Republic of Moldova of December 28, 2015 No. 216