Implementarea Acordului de Asociere „Republica Moldova – Uniunea Europeană” condiţionează necesitatea armonizării cadrului normativ naţional al contabilităţii şi raportării financiare cu acquis-ul comunitar. În cadrul ...

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 ...

The article emphasizes the following accounting issues on non-commercial organizations: accounting policy formation; the development of the working chart of accounts; the application of the accounting and financial statements ...