ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 31, 2015 No. 16

About modification and amendments in 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.

For the purpose of reduction of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities in compliance with the existing regulations and 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:

To make the following changes and additions to 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,.

1. In all text of the order to make changes on editing the document with the corresponding inducement as follows:

1.1. Replace the phrase "public organizations" with the phrase "budget institutions".

2. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":

2.1. Section "Fixed assets":

2.1.1. In Item 76:

2.1.1.1. In the first paragraph after the word "additional equipments" to introduce the word "upgrades".

2.1.1.2. After the first paragraph to include new paragraphs and to state in the following edition:

"Assessment of intellectual property items (software) is performed according to the Order of the Government No. 783 of June 30, 2003. "About assessment of intellectual property items".

Costs for updates of software (sub-account 019) increase initial cost".

2.1.2. In Item 79:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info