Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative
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346.7:657.05(478) (1)
Regulation of individual sectors of the economy (23)
Accountancy (1098)
SM ISO690:2012
FRECĂUŢEANU, Alexandru, ŢAPU, Tatiana, CHIŞLARU, Angela. Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 83-90. ISBN 978-9975-127-67-7.
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Contabilitatea
Ediția 8, 2019
Conferința "Contabilitatea şi educaţia contabilă în societatea digitală"
8, Chişinău, Moldova, 4-5 aprilie 2019

Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative

The elaboration of accounting policies: estimation of requirements from various normative acts

CZU: 346.7:657.05(478)
JEL: M41

Pag. 83-90

Frecăuţeanu Alexandru, Ţapu Tatiana, Chişlaru Angela
 
Universitatea Agrară de Stat din Moldova
 
 
 
Disponibil în IBN: 20 decembrie 2021


Rezumat

In order to facilitate the elaboration and implementation of accounting policies in accordance with the current NAS and other national accounting regulations, two additional normative acts were approved by the Minister of Finance – The Methodological Recommendations on the Transition to the New National Accounting Standards (November 2013) and the Methodological Guidelines for the Preparation of Financial Statements (March 2015). However, the critical estimation of their content has clearly demonstrated that only the second act has partially achieved its purpose, while the applicative value of the former in terms of practical accounting policies is null. At the same time the model of accounting policies included in the second normative act requires a significant improvement by excluding unjustified duplication and confusing elements, clearer exposition of the particularities of the functioning of the entity in question, specification of the composition of some expenses, etc.

Cuvinte-cheie
accounting policies, Prospective Application, Work Account Plan, Production costs, Revenues Adjustment