The Impact of the EU Accession Process on Financial Reporting

Erhan, Lica

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Erhan, Lica
dc.date.accessioned	2026-07-24T08:29:07Z
dc.date.available	2026-07-24T08:29:07Z
dc.date.issued	2026
dc.identifier.isbn	978-9975-182-33-1 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/5207
dc.description	ERHAN, Lica. The Impact of the EU Accession Process on Financial Reporting. Online. In: International Scientific Conference on Accounting, ISCA 2026, 15 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2026, Ediţia a 15-a: Culegere de articole ştiinţifice, April 3-4 2026. Chişinău: [S. n.], 2026 (SEP ASEM), pp. 119-122. ISBN 978-9975-182-33-1 (PDF). Disponibil: https://doi.org/10.53486/isca2026.14	en_US
dc.description.abstract	Moldova journey for European Union (EU) membership impose a transformation across its regulatory frameworks. In the field of financial reporting, the EU path triggered adoption of International Financial Reporting Standards (IFRS), alignment with the EU acquis, and implementation of the European Accounting Directive. In this regard, the aim of this paper is to trace the progress achieved by Moldova up to this point on European journey in the financial reporting field. Subsequently, the challenges that remain for the business environment and policies to speed up their reduction will be pointed out. In the study, we will call on the European Commission Reports, existing statistical data, as well as the most recent references subscribed to the researched topic. CZU: [657.41/.45:006.44](478):061.1EU; JEL: M41; M48	en_US
dc.language.iso	en	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	financial reporting	en_US
dc.subject	financial statements	en_US
dc.subject	EU acquis	en_US
dc.title	The Impact of the EU Accession Process on Financial Reporting	en_US
dc.type	Article	en_US