Aspecte comparative privind structura bilanțului conform SNC vs IFRS

Abstract

We are the witnesses of the biggest changes in the world, in different areas, including the economic field. Today, we need to be able to adapt ourselves to the requirements of international arena. This also applies to the accounting in the Republic of Moldova. When a lot of foreign investors comes to Moldova, to create here business, appear the need to adapt the financial information, such that it can be understood by a large number of information users. This study is based on a analisys of the structure of the accounting balance, elaborate according the National Accounting Standards (NAS) of Republic of Moldova versus the International Financial Reporting Standards (IFRS). The goal of the study is to identify the aim of the study of this two sets of standards. The specific research methods used by the author to achieve the predetermined goal are analysis, synthesis, study of the normative framework, documentation, observation, comparison, selection, grouping. At the end of the research, the author identified some similarities and differences between the reporting method according to NAS and IFRS. One of the most important differences between the two is that NAS provides a mandatory structure of the accounting balance, while IFRS does not establish a certain structure of it, but only the mandatory elements that must exist in the accounting balance. JEL: M40