Arhitectura sistemului de evaluare a elementelor patrimoniale: delimitări și taxonomii

Abstract

This article proposes a conceptual architecture of the valuation system for patrimonial elements, grounded in the regulatory framework of the Republic of Moldova, the Law on Accounting and Financial Reporting no. 287/2017 and the National Accounting Standards, alongside the regulatory option of applying IFRS. The domestic literature traditionally treats valuation enumeratively, through lists of valuation bases associated with distinct moments of the accounting cycle, without an explicit model of the relationships among them. To address this gap, the article proposes a four-level architecture, classification of the patrimonial element, temporal positioning of the valuation, selection of the valuation basis (through a conditional rule or an accounting policy option), and the arbitration introduced by the applicable regulatory framework (SNC/IFRS), treated as a transversal overlay layer. Building on this architecture, an extended taxonomic matrix is constructed, explicitly comparing SNC and IFRS rules for the main categories of patrimonial elements. The analysis reveals that the divergences between the two frameworks are not uniform in nature: some represent mere extensions of granularity, while others reflect a structural divergence in measurement philosophy, the reactive logic of SNC versus the prospective logic of IFRS. The article is conceptual in nature and does not include an empirical component. CZU: 657.922(478); JEL: M41, M48, G12