Dezvoltarea concepţiei contabilităţii în Republica Moldova

Abstract

Research has proven that the concept of accounting can be determined by two factors: geographical factor and levels of economic of development country. So in the context of globalization the system of accounting is adapted to the IFRS through the harmonization, in order to management and control of economy is implemented regulation of accounting. At same time a concept of accounting in Republic of Moldova were influenced by the factor of regionalization. So the provisions of Directive EU are incorporated in the legislation of accounting RM as a result of its association with EU. In this context an accounting system and system financial reporting acquiring the character is more regulated which tend to go legal concept of accounting of the EU countries. Aspects identified of evolution of concept of accounting in Republic of Moldova by authors reviewed in this article. JEL: H 50, M 41, М 48; CZU: 657.1(478).