The article investigates the quality of the accounting information recorded in the financial statements of the entity, modified during the accounting reform conducted in the Republic of Moldova. The research was carried out based on legislative and normative acts in the field of accounting. The comparative study was subject to the provisions of the National Accounting Standard (NAS) „Presentation of financial statements”, NAS 5 „Presentation of financial reports”, the NAS project „Presentation of financial statements” elaborated on the basis of the Association Agreement Republic of Moldova - European Union, ratified by Law no. 112 of 2 July 2014 and the commitment to transpose into national legislation Directive 2013/34 / EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reporting of certain types of undertakings.The investigation of the problems of the accounting product was carried out through the analysis of the qualitative characteristics of the information.