Experienţa şi problemele reformei contabilităţii în Republica Moldova

Abstract

The harmonization of the legal framework of financial reporting with international norms is the strategic priority of the accounting reform in the Republic of Moldova. This harmonization involves the realization of following main measures: establishing the mechanisms for enforcement and updating the IFRS; developing of new national accounting rules; identification of requirements for financial reporting for different tipes of entities; determining of formats of financial statements (reports). CZU: 006:657.22(478).