Exigențe privind controlul financiar în contextul implementării IFRS de către entitățile autohtone

Abstract

One of the most important factor of the accounting harmonization process developed at national level, which is influenced by an intense process of EU integration, represents the IFRS adoption in the Republic of Moldova. The process of accounting harmonization offers the possibility to create one economic language. The same accounting system applied in different countries is a great advantage for business environment, especially for the investment purposes. The main aim of the intensive process of the accounting globalization is ensuring transparency, fairness and comparability of the information provided by the financial-accounting system. In this connection, the main question in which the users of the accounting information are interested is “Does the financial statements present fairly the entity's financial position according to IFRS?”. The answer at this question can be obtained using a properly organized financial control system, which should be adapted and modernized in order to comply with the new requirements influenced by the implementation of the IFRS by the national entities. JEL: M 40, M 41