of March 11, 2014 No. 32
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", part "Other money and investments"
1.1. To add Item 127 after the first paragraph with the new paragraph in the following edition:
"The cost of long-term investments in the untied parties is considered based on the deed of conveyance."
1.2. In Item 128,
1.2.1. In the second paragraph after the phrase of "nominal value" to add with the phrase "and also the assets enclosed in the authorized capital."
1.2.2. After the second paragraph to add the new paragraph in the following edition:
"The cost of long-term investments in the related parties is considered based on the deed of conveyance."
2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Anatol Arapu
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