Aspecte privind evoluția raportării financiare în Republica Moldova

Abstract

This research analyzes the evolution and transformation of financial reporting in the Republic of Moldova, a process marked by the transition from the Soviet accounting system to the adoption of National Accounting Standards (NAS) based on International Financial Reporting Standards (IFRS) and harmonization with European Union Directives. The study explores the key stages of these financial reporting reforms for entities in Moldova and the driving factors behind both legislative and practical changes. The main objective is to provide a comprehensive understanding of the historical development and the current state of financial reporting in the context of the Republic of Moldova, identifying both the progress achieved and the ongoing challenges. The adopted methodology is predominantly qualitative, based on an in-depth documentary analysis of national legislation and IFRS. This is complemented by a comparative analysis of financial reporting requirements across different periods. The research findings emphasize that the adoption of NAS (based on IFRS and EU Directives) and full IFRS (for public interest entities) has significantly improved the transparency and comparability of financial information. However, the study also highlights challenges related to implementation, interpretational differences, and the need for proper application. The scientific contribution of this paper lies in the systematization and critical evaluation of a complex financial reporting reform process specific to the Republic of Moldova, offering a foundation for understanding future directions. CZU: 657.37(478); JEL: M41