Реформа бухгалтерского учета в Республике Молдова: достижения и перспективы

Abstract

In the process of European integration, the regulatory system of accounting in the Republic of Moldova undergoes significant changes, in particular, regarding the conclusion of the agreement on association of the RM with the European Union, the priority task of national legislation is the harmonization with the European Directive and international financial reporting standards. Thus, the RM entered a new stage of economic reform, the starting point of which is the development of a new draft law on accounting, which provides the update of the existing regulations with international requirements. JEL: M41