CONSIDERATIONS REGARDING ACCOUNTING POLICIES AND OPTIONS USED WITHIN NON-PROFIT ORGANIZATIONS

CAUŞ LIDIA
Associate Professor, PhD , Academy of Economic Studies of Moldova, Republic of Moldova
ORCID: 0000-0003-3203-3221
Email: caus.lidia.ion@ase.md

DOI: https://doi.org/10.24818/cike2025.56

Pages: 465–472

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Abstract

The study analyzes the difficulties encountered by non-profit organizations in developing and applying accounting policies within the framework of their activities. As legislation is constantly changing, how to develop and apply accounting policies and options becomes an increasingly complex challenge for accountants. Significant accounting challenges relate, in particular, to the process of defining, developing, applying, monitoring and evaluating accounting policies. Accountants encounter difficulties in understanding the regulatory framework and in applying the specific principles and elements related to special purpose and public utility activities. The proposed optimization solutions regarding the completion of accounting policies with useful information and the integration of sustainable principles will contribute to the exclusion of errors and the risk of applying penalties.

 

Keywords: non-profit organization, accounting policies, special purpose financing, accounting documents

JEL Classification: M 41

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