of December 31, 2020 No. 180
About modification and amendments in the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting in budget system approved by the Order of the Minister of Finance No. 216 of December 28, 2015
According to part (2) article 11 of the Law on financial accounting No. 113-XVI/2007 (Art. No. 27-34, 61) is published in the Official monitor of the Republic of Moldova, 2014, for the purpose of adjustment of the Chart of accounts of financial accounting in budget system and methodological regulations of financial accounting and the financial reporting in budget systems I ORDER:
Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:
1. In appendix No. 1 "The chart of accounts of financial accounting in budget system and methodological regulations of financial accounting and the financial reporting in budget system",
1.1. In the first Section "General provisions",
1.1.1. In Item 1.4.5. 1, subitem 1), letter. a), the last paragraph is changed and stated in the following edition:
"-in case of the ownership but which is not reflected in accounting of cost of the parcels of land, their grateful cost is determined based on the statement from the real estate register or method of calculation of standard price (proceeding from the specified rates) according to the Law on standard price and procedure for purchase and sale of the earth No. 1308-XIII of July 25, 1997,
- in case of ownership, but not reflection in financial accounting of cost of buildings and special constructions, the cost of their recognition is the estimated value of real estate based on the statement from the real estate register.".
1.1.2. Item 1.4.5. The paragraph 3, to add 2, with the following text:
"Revaluation of special buildings and constructions is carried out once in 5 years, and also in case of their exit from budget system. Special buildings and constructions are revaluated on estimated value of the real estate based on the statement from the real estate register.
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