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  • Минфин внес изменения в НСБУ, план счетов и бюджетную классификацию
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Минфин внес изменения в НСБУ, план счетов и бюджетную классификацию

Министерство финансов опубликовало в МО сегодня, 17 сентября, три приказа о внесении изменений и дополнений в некоторые ранее утвержденные ведомством документы.
 
Так, претерпел ряд редакционных изменений Приказ №118/2013 об утверждении Национальных стандартов бухгалтерского учета. Они касаются НСБУ «Долгосрочные нематериальные и материальные активы», «Договоры лизинга», «Доходы» и «Договоры на строительство» (Приказ №110 от 13 сентября 2021 г.).

 

Другим приказом утверждены изменения в Приказ №119/2013 (общий план счетов бухгалтерского учета). В этом случае речь идет о замене счетов в описании счета 143 «Обесценение долгосрочных материальных активов», счета 254 «Корректировки по обесценению текущих финансовых инвестиций», счета 316 «Имущество, полученное от государства с правом собственности», а в перечне счетов бухучета изменено описание субсчета 2342 – теперь он предназначен для учета дебиторской задолженности по выбытию прочих текущих активов (Приказ №111 от 13 сентября 2021 г.).

 

В Приказ № 208/2015 о бюджетной классификации введены новые коды в приложение №7 и приложение №8 (Приказ №112 от 14 сентября 2021 г.).

 

Tatiana Smeșnaia

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:

17 September /2021 09:45

Catalogul tematic

Noutăți | Ordine MF | SNC

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