Abstract:
The article emphasizes the measures to be taken about the transition to the new National Accounting Standards on January 1st, 2014.These measures, particularly, include: new accounting policy formation, the revision of the primary documents and account book forms for the bookkeeping of the accounting elements according to the new standards; the development of a new working chart of accounts; the identification of the accounts correspondence for a proper recording of the economic operations according to the new standards; the application of several modifications on the accounting programs; the training of the civil servants, accountants and auditors.
Description:
NEDERIŢA, Alexandru. Aspecte generale privind tranziţia la noile Standarde Naţionale de Contabilitate. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 13-16. ISBN 978-9975-4242-7-1.
