Studiu privind aplicarea IFRS în entitățile din R. Moldova

Abstract

The development of the accounting system in the Republic of Moldova aims to harmonize the national legislation with the European directives in the field, in order to meet the conditions for EU accession, as well as the alignment with the International Financial Reporting Standards, a requirement imposed by the process of economic globalization and development of the capital market. The purpose of this study is to analyze the impact of IFRS application at the level of local entities, the applicability of which is a complex concept involving important financial and human resources. In this research, we have proposed to delimit the advantages and disadvantages of the application of IFRS in local entities, as well as presenting the opportunities that arise with the alignment of national standards with international ones. To obtain the most relevant data, we conducted a questionnaire that gave us an overview of the application of IFRS. The sample from which the information was collected was made up of 27 entities from different branches of activity and different organizational and legal forms. JEL. M41