Aspecte generale privind tranziţia la noile Standarde Naţionale de Contabilitate

Abstract

The article emphasizes the measures to be taken about the transition to the new National Accounting Standards on January 1st, 2014.These measures, particularly, include: new accounting policy formation, the revision of the primary documents and account book forms for the bookkeeping of the accounting elements according to the new standards; the development of a new working chart of accounts; the identification of the accounts correspondence for a proper recording of the economic operations according to the new standards; the application of several modifications on the accounting programs; the training of the civil servants, accountants and auditors.