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Dezvoltarea concepţiei contabilităţii în Republica Moldova

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cris.sourceIdoai:irek.ase.md:1234567890/63
dc.creatorȚurcanu, Viorel
dc.creatorGolocialova, Irina
dc.date2020-02-11T11:33:52Z
dc.date2020-02-11T11:33:52Z
dc.date2018-04
dc.date.accessioned2023-11-13T20:52:38Z
dc.date.available2023-11-13T20:52:38Z
dc.descriptionȚURCANU, Viorel, GOLOCIALOVA, Irina. Dezvoltarea concepţiei contabilităţii în Republica Moldova. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 25–35. ISBN 978-9975-127-59-2.
dc.descriptionResearch has proven that the concept of accounting can be determined by two factors: geographical factor and levels of economic of development country. So in the context of globalization the system of accounting is adapted to the IFRS through the harmonization, in order to management and control of economy is implemented regulation of accounting. At same time a concept of accounting in Republic of Moldova were influenced by the factor of regionalization. So the provisions of Directive EU are incorporated in the legislation of accounting RM as a result of its association with EU. In this context an accounting system and system financial reporting acquiring the character is more regulated which tend to go legal concept of accounting of the EU countries. Aspects identified of evolution of concept of accounting in Republic of Moldova by authors reviewed in this article. JEL: H 50, M 41, М 48; CZU: 657.1(478).
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/63
dc.identifier.urihttps://cris.ase.md/handle/123456789/4615
dc.languageother
dc.publisherASEM
dc.subjectconcept of accounting
dc.subjectevolution of concept
dc.subjectharmonization
dc.subjectregulation of accounting
dc.subjectmethodology of accounting
dc.subjectStandards of Accounting
dc.titleDezvoltarea concepţiei contabilităţii în Republica Moldova
dc.typeArticle
dspace.entity.typePublication
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