Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes
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.
Volume (Year): XI (2011)
Issue (Month): 2 (May)
|Contact details of provider:|| Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:815-820. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.