Aspecte generale privind proiectul legii contabilităţii şi raportării financiare

Abstract

The commitments undertaken by the Republic of Moldova by signing the Association Agreement with the European Union requires the harmonizing of national legislation with the European Directives, especially in the field of accounting, it condition the transposition of the provisions of the acquis-communautaire in the field of financial reporting. The Draft Law on Accounting, adopted in first reading by the Parliament, contains new provisions for the national legislation, the main ones referring to: classification of entities and groups; definition of public interest entity; disclosure requirements in the explanatory notes; management report; payments to government; consolidated financial statements; audit of financial statements, etc. The draft law is analyzed in order to elucidate the differences with the law in force, as well as to highlight some new provisions in the field of accounting. JEL CLASSIFICATION: M41