ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 1, 2002 No. 28

About approval and enforcement of Methodical instructions about features of financial accounting in entrepreneurial cooperatives

In pursuance of Art. 9 of the Law on the financial accounting N426-XIII of April 4, 1995 and Art. 95 of the Law on entrepreneurial cooperatives N73-XV of April 12, 2001

I ORDER:

1. Approve Methodical instructions about features of financial accounting in entrepreneurial cooperatives.

2. Enact Methodical instructions about features of financial accounting in entrepreneurial cooperatives from the date of the publication in Monitorul Oficial al Republicii Moldova.

Methodical instructions about features of financial accounting in entrepreneurial cooperatives

General provisions

1. Methodical instructions about features of financial accounting in entrepreneurial cooperatives (further - methodical instructions) are developed on the basis of the Law on entrepreneurial cooperatives N73-XV of April 12, 2001 (further - the Law N73-XV), the Law on the financial accounting N426-XIII of April 4, 1995 (further - the Law N426-XIII), National accounting standards (further - NSBU) and other regulations.

2. The purpose of these methodical instructions consists in statement of features of conducting financial accounting, creation of accounting registers and financial statements in entrepreneurial cooperatives (further - cooperatives).

3. These methodical instructions extend to all cooperatives registered in the Republic of Moldova according to the Law N73-XV and also to their branches, representations and other structural divisions located both in the territory of the republic and beyond its limits.

4. In these methodical instructions terms with the following content are used:

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