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Dezvoltarea concepţiei contabilităţii în Republica Moldova

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dc.contributor.author Țurcanu, Viorel
dc.contributor.author Golocialova, Irina
dc.date.accessioned 2020-02-11T11:33:52Z
dc.date.available 2020-02-11T11:33:52Z
dc.date.issued 2018-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/63
dc.description ȚURCANU, Viorel, GOLOCIALOVA, Irina. Dezvoltarea concepţiei contabilităţii în Republica Moldova. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 25–35. ISBN 978-9975-127-59-2. en_US
dc.description.abstract Research has proven that the concept of accounting can be determined by two factors: geographical factor and levels of economic of development country. So in the context of globalization the system of accounting is adapted to the IFRS through the harmonization, in order to management and control of economy is implemented regulation of accounting. At same time a concept of accounting in Republic of Moldova were influenced by the factor of regionalization. So the provisions of Directive EU are incorporated in the legislation of accounting RM as a result of its association with EU. In this context an accounting system and system financial reporting acquiring the character is more regulated which tend to go legal concept of accounting of the EU countries. Aspects identified of evolution of concept of accounting in Republic of Moldova by authors reviewed in this article. JEL: H 50, M 41, М 48; CZU: 657.1(478). en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject concept of accounting en_US
dc.subject evolution of concept en_US
dc.subject harmonization en_US
dc.subject regulation of accounting en_US
dc.subject methodology of accounting en_US
dc.subject Standards of Accounting en_US
dc.title Dezvoltarea concepţiei contabilităţii în Republica Moldova en_US
dc.type Article en_US


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