Harmonization of accounting was done and is continuing along a staged process intended to meet better the needs of different stages of economic and social development among countries, groups of countries and internationally. Sustainable development of the national economy of Moldova is possible only if the country's integration into the European and ensuring reliable accounting information by all entities. Current accounting system, which continues to modernize in the past decade, undoubtedly has an impact on the effectiveness of collecting and using information on the existence and movement of economic goods, thereby contributing to the influx of foreign investment and deepening mutually beneficial relations with foreign partners. In conceptual and practical, in order to create favorable conditions for accounting harmonization with the EU Directives and International Financial Reporting Standards are established necessary measures and actions through the implementation of the National Development Strategy of accounting. The overall objective is to improve the quality of financial reporting entities in Moldova, which will have a significant and positive impact on the national economy.