Dezvoltarea concepţiei contabilităţii în Republica Moldova
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2023-04-30 18:29
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657.1(478) (11)
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ŢURCANU, Viorel, GOLOCIALOVA, Irina. Dezvoltarea concepţiei contabilităţii în Republica Moldova. In: Contabilitatea : şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare, Ed. 7, 19-20 aprilie 2018, Chişinău. Chişinău: "Print-Caro" SRL, 2018, Ediția 7, pp. 25-35. ISBN 978-9975-127-59-2.
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Contabilitatea
Ediția 7, 2018
Conferința "Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare"
7, Chişinău, Moldova, 19-20 aprilie 2018

Dezvoltarea concepţiei contabilităţii în Republica Moldova

Evolution of concept of accounting in Republic of Moldova

CZU: 657.1(478)
JEL: H 50, M 41, М 48

Pag. 25-35

Ţurcanu Viorel1, Golocialova Irina2
 
1 Academia de Studii Economice din Moldova,
2 Universitatea de Stat din Moldova
 
Disponibil în IBN: 4 ianuarie 2022


Rezumat

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.

Cuvinte-cheie
concept of accounting, evolution of concept, harmonization, regulation of accounting, Methodology of Accounting, Standards of Accounting, incorporated of Directive EU