Studiu privind impactul modificărilor operate în SNC-URI asupra informațiilor aferente imobilizărilor necorporale

Abstract

The accounting reform in the Republic of Moldova is influenced by the profound changes that are taking place in the economic sphere, under the inertia of the globalization process. In this article, we aim to examine the main National Accounting Standards (NAS) changes, especially with regard to intangible assets. The purpose of these amendments is to adjust the provisions of existing standards in accordance with the provisions of Directive 2013/34/EU of the European Parliament and of the Council of 26.06.2013 on annual financial statements, consolidated financial statements and related reports of certain types of enterprises. The evocation of the material was due to the use of analysis and synthesis methods of the provisions of the Law on Accounting and Financial Reporting, Orders of the Ministry of Finance on current amendments, relevant specialized papers, research studies, and the application of comparison, induction and deduction. The results obtained reveal changes regarding the recognition and revaluation of intangible assets, changes in their composition, some accounting features and the need to report additional information which will be presented in the explanatory note of the entities that prepare complete financial statements. JEL: M41.