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- W1569498815 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." @default.
- W1569498815 created "2016-06-24" @default.
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- W1569498815 date "2011-01-01" @default.
- W1569498815 modified "2023-09-24" @default.
- W1569498815 title "Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes" @default.
- W1569498815 hasPublicationYear "2011" @default.
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