Evaluarea sistemului contabil al Republicii Moldova în paralel cu sistemul contabil elvețian

Abstract

This article provides an evaluation and comparison of the accounting systems in the Republic of Moldova and Switzerland, highlighting similarities, differences, and implications. Both countries are committed to aligning with international standards, including the International Financial Reporting Standards (IFRS), reflecting their dedication to transparency and adherence to globally recognized accounting practices. While the accounting system in the Republic of Moldova is characterized by a more regulated and controlled framework compared to Switzerland, both countries share a common goal of creating transparent, reliable accounting environments in line with international standards. Despite significant differences in legislative context, economic development levels, national priorities, and available economic resources, both Moldova and Switzerland strive towards a common objective of fostering economic development and instilling confidence in financial markets through accountable and standardized accounting practices. CZU: 657.1(478+494); JEL: M41; DOI: https://doi.org/10.53486/issc2024.78