Publication: Aspecte noi privind reglementarea normativăa contabilităţii în Republica Moldova
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Academide de Studii Economice a Moldovei
Abstract
Description
Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433.
Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5.
[33+657]:378.633(478-25)(082)=135.1=111
In the article are examined the composition and application methods of the main elements of the statutory regulation system of Moldavian entities’ accounting which include: accounting law, international financial reporting standards, national accounting standards, methodical indications and the general chart of accounts. The problems of development of accounting policies, recommendations of improvement of the national accounting rules and their connection with international standards are discussed in the article.
In the article are examined the composition and application methods of the main elements of the statutory regulation system of Moldavian entities’ accounting which include: accounting law, international financial reporting standards, national accounting standards, methodical indications and the general chart of accounts. The problems of development of accounting policies, recommendations of improvement of the national accounting rules and their connection with international standards are discussed in the article.
Keywords
elemente contabile, fapte economice, plan de conturi, politici contabile, reglementare normativă, situaţii financiare, standarde de contabilitate