ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 14, 2015 No. 103

About change and amendment of the Order of the Minister of Finance No. 92 of June 24, 2013 about approval of Standard accounting policy of budgetary institutions

For the purpose of reduction of the Order of the Minister of Finance No. 92 of June 24, 2013 about approval of Standard accounting policy of budgetary institutions according to changes in instructions for financial accounting in budgetary institutions I ORDER:

Of June 24, 2013 about approval of Standard accounting policy of budgetary institutions to make the following changes and additions to appendix No. 1 to the Order of the Minister of Finance No. 92:

1. In the Section III "The methods of the organization of financial accounting used in case of creation of the financial reporting" to make the following changes and additions:

1.1. In Item 3.3:

1.1.1. Change and state the first paragraph in the following edition:

"Fixed assets - tangible and intangible assets, held for use more than one years, irrespective of their cost".

1.1.2. In the second paragraph after the phrase "economic stock and accessories" to introduce the phrase "linen, bedding".

1.1.3. After the phrase "Depreciation of Fixed Assets, Being on the Deposit Is Not Calculated" to introduce the phrase in the ninth paragraph "production (including accessories) and economic stock, to tools, furniture, long-term plantings, programs and technical carriers".

2. In the first paragraph two of the Item 3.4 "Inventories of Materials" after the phrase "fodder and forage" to introduce the phrase "linen, bedding, clothes and footwear, ware".

3. Exclude the Item 3.5 "Short-term Objects of Small Value".

4. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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