Particularitățile aplicării IFRS în sistemul național de contabilitate și raportare

Abstract

The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to unify the domestic accounting system with that of developed countries, and as well to the tasks of integrating the country into the world economic space. The scientific and applied interest includes the theoretical and scientific-methodological issues related to the application of the IFRS based accounting methods and principles, as well as its advantages compared to the specific instruments provided in the SNC. In order to carry out this study, various research methods were used: documentation, the comparative method, the selection and bibliographic synthesis of sources related to the theoretical-practical foundations in the accounting field. At the same time, for a clearer and more representative analysis, logical and systemic approaches were used regarding the similarities and differences between the IFRS and SNC provisions through the lens of the accounting reporting methodology. Also, the article briefly examines the regulation of accounting practice in Poland, which has passed the path from the compliance of some entities with EU directives, to the IFRS implementation in the accounting legislation. CZU:[657.1+657.37:006.32](438+478); JEL: M 41; DOI: https://doi.org/10.53486/isca2023.12