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Historical course of accounting in the Republic of Moldova: realities and trends

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cris.sourceIdoai:irek.ase.md:123456789/2048
dc.creatorLazari, Liliana
dc.creatorGrigoroi, Lilia
dc.creatorBajan, Maia
dc.date2022-05-04T10:08:49Z
dc.date2022-05-04T10:08:49Z
dc.date2022
dc.date.accessioned2023-11-13T20:54:04Z
dc.date.available2023-11-13T20:54:04Z
dc.descriptionLAZARI, Liliana, GRIGOROI, Lilia, BAJAN, Maia. Historical course of accounting in the Republic of Moldova: realities and trends = Parcursul istoric al contabilităţii în Republica Moldova: realităţi şi tendinţe. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 93-102. ISBN 978-9975-155-66-3.
dc.descriptionIn this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory approach and description of the specific aspect. It is well known that accounting has been and is dependent on the economic and social development. Therefore, over time, accounting is going through a process of modernization in the Republic of Moldova, and to know the tendency of accounting evolution in the Republic of Moldova in the future, you really need to know its history so far. The research aims to identify the challenges and effects of changes in accounting. The research used scientific research methods, such as: analysis of the legal framework governing the study, synthesis of information, comparison to identify distinctive features, deduction of challenges, and impact assessment through the effects of accounting reforms. The study reveals that the implementation of accounting reforms has faced some challenges: implementing the first reform without knowing the regulations beforehand, often drafting accounting laws (1995, 2007, 2017), although the experiences of other states show just some changes, often changes in national accounting standards, frequent changes in the formats of financial statements, etc. In conclusion, the authors appreciated the effects produced by the accounting reforms and expressed their opinion on the periods covered. DOI: https://doi.org/10.53486/9789975155663.10; CZU: 657.1(478); JEL: M41, A2.
dc.formatapplication/pdf
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2048
dc.identifier.urihttps://cris.ase.md/handle/123456789/4821
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectfinancial reporting
dc.subjectaccounting regulations
dc.subjectNational Accounting Standards
dc.subjectFRS
dc.titleHistorical course of accounting in the Republic of Moldova: realities and trends
dc.titleParcursul istoric al contabilităţii în Republica Moldova: realităţi şi tendinţe
dc.typeArticle
dspace.entity.typePublication
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