Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS

Abstract

Republic of Moldova has the task of reforming the budget accounting system to IPSAS requirements. The methodological problems of budget accounting reform are studied, national and international accounting methodological aspects are compared. Finally, recommendations are proposed to harmonize the accounting methodology in the context of IPSAS, taking into account the national specifics. CZU: 657.15:006(478); JEL: M41, H83;DOI: https://doi.org/10.53486/dri2022.09