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The document ceased to be valid since  January 1, 2016 according to Item 2 of the Order of the Ministry of Finance of the Republic of Moldova of  December 28, 2015 No. 216


of June 24, 2013 No. 92

About approval of Standard accounting policy of public institutions

(as amended on 14-07-2015)

In pursuance of provisions of the h. (2) Art. 16 of the Law on financial accounting No. 113-XVI of April 27, 2007 PRIKAZYVAYU:

1. Approve Standard accounting policy of public institutions according to appendix No. 1.

2. To the central public institutions based on Standard accounting policy of public institutions to develop and approve the Standard accounting policy of public institutions in the sphere of patronage services including if necessary additional provisions which concern specifics of their activities and to coordinate it with the Ministry of Finance till August 1, 2013.

3. To public institutions to develop and approve Standard accounting policy of public institutions based on the Standard accounting policy developed and approved by the industry ministries till October 1, 2013.

4. Accounting policy can be added and/or changed in case of reorganization of public institution, in case of change and amendment legislative and regulations which concern financial accounting and the financial reporting, and in other cases, stipulated by the legislation.

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

Minister of Finance

Vyacheslav Negrutsa

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of June 24, 2013 No. 92

Standard accounting policy of public institutions

I. Basic provisions

1.1. _____________________ it was founded according to provisions

 (Name of organization)

___________________________ No. _________ from _____________ it is also registered in

(law, Order of the Government, decision of local council) (date)

To the state Registration Chamber in accordance with the established procedure, with location _____________________________________________________.

                                                                                                                                                          (legal address)

1.2. According to the charter _________________ represents public institution with the charter of the legal entity.

                               (Name of organization)

1.3. The policy of the financial accounting _______________ is developed according to the requirements and provisions established in:

                                       (Name of organization)

a) The law on financial accounting No. 113-XVI of April 27, 2007, Article 16.

b) The budget classification approved by the Order of the Ministry of Finance No. 91 of October 20, 2008;

c) Regulations about financial accounting in the state organizations / centralized accounts department;

d) Another acting legislative and regulations.

1.4. Purpose and basic purpose of Accounting Policy ______________________

                                                                     (Name of organization)

consists in determination of group of the principles, rules, methods and methods applied to the organization of financial accounting of activities of organization, creation of financial statements for the purpose of achievement of obvious transparency when using budgetary funds.

1.5. Financial accounting is kept according to the basic principles established by the Law on financial accounting.

II. The basic rules of the organization of financial accounting in public institution

2.1. Responsibility for the organization and conducting financial accounting lies on the head of public institution.

The head of public institution provides:

a) The organization and maintaining accounts department in the permanent mode from the moment of registration before liquidation of organization;

b) Development, coordinating, approval and observance of Accounting policy of organization;

c) Development and approval of rules of turnover and technology of processing of accounting information;

d) the organization of internal control system, including carrying out inventory count;

e) observance legislative and the regulations provided in Item 1.4;

f) Creation and provision in time financial statements;

2.2. The accounting records ______________________ is conducted and will be organized

                                        (Name of organization)


      (centralized accounts department or management, department, service)

2.3. __________________________ keeps financial accounting on analytical

     (Name of organization)

and to the synthetic accounts using the Plan of business accounts approved _______________________.


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