Noi opţiuni ȋn condiţiile aplicării legii contabilităţii şi raportării financiare

Abstract

In recent years, the accounting system in the RM has undergone a serious reform process in order to adapt it to the new economic, political, legal and, last but not least, social conditions. At the stage of permanent changes in the economic sphere, the implementation of a new law comes as a necessity, in order to make it possible to adapt to international practices, especially European ones. The subject approached in this article concerns the Law of Accounting and Financial Reporting. Taking into account the actuality of the given topic, the research mentions the essential provisions that distinguish it from the current law, but also the effect it will have on the subjects to which it applies. The main sources that allowed the formation of an overall picture on this subject were the Current Accounting Act and that which came into force on 01.01.2019. JEL: M41