IFRS în Republica Moldova: o analiză a implementării

Abstract

The implementation of International Financial Reporting Standards (IFRS) in the Republic of Moldova is a complex process that involves a series of principles and challenges. At the core of this transition is the need for transparency, comparability, and compliance with global financial reporting norms. The adoption of IFRS requires specialized training, regulatory adjustments, and significant efforts from both businesses and policymakers. The process involves multiple stages, including the alignment of national accounting practices with international standards, the development of professional competencies, and the application of modern financial reporting techniques. Thus, financial professionals in Moldova face challenges such as adapting to regulatory changes, ensuring compliance, and managing the costs of implementation. At the same time, fundamental principles such as accuracy, reliability, and ethical reporting remain essential in maintaining the integrity of financial information in an evolving economic environment. CZU: 006.44:657.15; JEL: M41