Aspecte noi privind reglementarea normativăa contabilităţii în Republica Moldova

Abstract

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 standards, national accounting standards, methodical indications and the general chart of accounts. The problems of development of accounting policies, recommendations of improvement of the national accounting rules and their connection with international standards are discussed in the article.