Evoluția contabilității în Republica Moldova

Abstract

Research has demonstrated that the concept of accounting is influenced by two key factors: geographical context and the level of economic development within a country. In the era of globalization, accounting systems adapt to International Financial Reporting Standards (IFRS) through harmonization, facilitating effective management and economic control. Simultaneously, the concept of accounting in the Republic of Moldova (RM) has been shaped by regionalization factors. Provisions from EU Directives have been incorporated into RM’s accounting legislation due to its association with the European Union. Consequently, the accounting system and financial reporting in RM have become more regulated, aligning with the legal accounting concepts prevalent in EU countries. This article reviews the evolution of accounting concepts in the Republic of Moldova, considering these influential factors. CZU: 657(091)(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.76