Raportarea financiară: realitatea Republicii Moldova și perspective ale integrării în spațiul european

Abstract

This study will examine the importance and significance of the financial reporting that are performed by entities. Although financial situations may be very similar from one country to another, there are differences that might have been caused by a variety of social, economic and legal factors, as well as the fact that different countries when where setting the national provisions have considered the needs of different users of the financial statements. In this context, the research will focus on the financial reporting made by the entities of the Republic of Moldova, but also its perspectives on the integration into the European space and making appropriate changes in accounting regulation.