Publication: Experienţa şi problemele reformei contabilităţii în Republica Moldova
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
NEDERIŢA, Alexandru, FOALEA, Lidia. Experienţa şi problemele reformei contabilităţii în Republica Moldova. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 9-14. ISBN 978-9975-75-619-8.
The harmonization of the legal framework of financial reporting with international norms is the strategic priority of the accounting reform in the Republic of Moldova. This harmonization involves the realization of following main measures: establishing the mechanisms for enforcement and updating the IFRS; developing of new national accounting rules; identification of requirements for financial reporting for different tipes of entities; determining of formats of financial statements (reports). CZU: 006:657.22(478).
The harmonization of the legal framework of financial reporting with international norms is the strategic priority of the accounting reform in the Republic of Moldova. This harmonization involves the realization of following main measures: establishing the mechanisms for enforcement and updating the IFRS; developing of new national accounting rules; identification of requirements for financial reporting for different tipes of entities; determining of formats of financial statements (reports). CZU: 006:657.22(478).
Keywords
reformă contabilă, Standarde Internaţionale de Raportare Financiară, Standarde Naţionale de Contabilitate (SNC), Republica Moldova