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Изменения в Плане счетов бюджетного учета

Сегодня, 14 января 2022 г., вступил в силу опубликованный в МО Приказ № 160/2021 Министерства финансов, которым внесены изменения в План счетов бюджетного учета и Методологические нормы организации бухгалтерского учета и финансовой отчетности бюджетных учреждений, утвержденные Приказом министра финансов № 216/2015.
 
В частности, в плане счетов бухучета в бюджетной системе появились три новых субсчета второго уровня и описан порядок их применения:
·         281363 Платежи по исполнительным документам на основании постановлений и решений Европейского суда по правам человека;

·         415237 Уменьшение номинальной стоимости акций и/ или долей участия в уставном капитале;

·         518440 Гарантия надлежащего исполнения – отражаются операции по выплате гарантии надлежащего исполнения, перечисленной хозяйствующими субъектами (поставщиками) по договорам, заключенным с закупающим органом в результате проведенных процедур государственных закупок.

 

Кроме того, информацией о субсчете 281363 дополнены приложения №2 (Корреспонденция счетов бухгалтерского учета по кассовому исполнению бюджетов, составляющих национальный публичный бюджет) и приложение №3 (Формы бухгалтерского учета согласно приложению) указанного приказа.

Olga Colari

Institutions:

Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

14 January /2022 09:47

Catalogul tematic

Noutăți | Ordine MF

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