MF order no. 52/2024 regarding the regulation of some aspects related to the reporting of certain financial and non-financial information was published in the Official Gazette, Part I no. 29 of January 12th, 2024
The main changes in the Accounting Regulations for legal persons without patrimonial purpose (Order of the Minister of Public Finance no. 3.103/2017):
- The sums received from the state budget for the support of organizations of citizens belonging to national minorities also represent income corresponding to activities without patrimonial purpose.
- In the general chart of accounts, it is introduced the account „7389 Income from amounts received from the state budget for the support of organizations of citizens belonging to national minorities”.
- The structure of the account of the result of the exercise is approved, drawn up by entities without patrimonial purpose that carry out economic activities, as well as by legal persons without patrimonial purpose of public utility.
