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Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes

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  • Mititelu Cãtãlina

    ()
    („Ovidius” University of Constanta, Faculty of Theology)

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    Abstract

    In our country, the religious cults which, according to the fiscal regulations in force have the status of legal persons without a patrimonial purpose, also carry on economic activities and, consequently, they have the obligation to organise and to govern the accounting, analytically and distinctly, for the activities without a lucrative purpose. According to the provisions of the Order of the Ministry of Finances no. 1969 / 2007 regarding the approval of the accounting regulations for the legal persons without a patrimonial purpose, the religious units of the Romanian Orthodox Church, too, that carry on activities without a patrimonial purpose are under the obligation, according to the law, to administer the double-entry accounting and to draw up financial accounting statements. In this context, the religious units of the Orthodox Church, - except for the Parishes - that is deaneries, the monasteries, the eparchies, the metropolitanites and the Patriarchate, as they belong to the category of legal persons without a patrimonial purpose, according to the law must keep the double-entry accounting.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 815-820

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    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:815-820

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Keywords: patrimonial purpose; financial accounting; the religious cults; legal persons;

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