Methodological and Practical Aspects of Accounting for Revenues from Special Purpose Funds in Non-Profit Organisations

This article examines the methodological and practical aspects of accounting for revenues derived from special purpose funds in non-profit organisations in accordance with national and international accounting regulations. A comparative analysis is carried out between national accounting practices in the Republic of Moldova and two key international frameworks: the recently issued International Non-Profit Accounting Standard, developed specifically for the non-profit sector, as well as the Financial Accounting Standards Board Accounting Standards Codification Topic 958 - Not-for-Profit Entities, which establishes accounting rules for non-profit organisations in the United States. The study identifies key differrences in the definition of "special purpose funds," their classification, the interpretation of recognition and measurement criteria for revenues from targeted funds, and financial reporting disclosure requirements. The practical significance of this research lies in the potential application of its findings to improve the accounting of restrictedfund revenues, enhance the quality of restrictedresource management, and align financial reporting in accordance with the expectations and requirements of international donors.