Структура бухгалтерского баланса в Молдове и сравнение с ЕС и США

Abstract

This paper provides a comprehensive analysis of the accounting structure in Moldova, comparing it with the accounting systems in the European Union (specifically Germany, France, and Italy) and the United States. It highlights the key differences and similarities in accounting practices, focusing on the treatment of assets, liabilities, revenues, and expenses, consolidation practices, and tax accounting. The study aims to identify areas where Moldova can align its accounting practices with international standards to improve its financial reporting transparency and attract global investments CZU: 657.375.1(4+478+73); JEL: М41; DOI: https://doi.org/10.53486/issc2024.99