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 SM ISO690:2012LAZARI, Liliana. The scientific approach of accountancy of the Republic of Moldova. In: European Journal of Accounting, Finance and Business, 2015, vol. 3, pp. 70-78. ISSN 2344-102X. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| European Journal of Accounting, Finance and Business | ||||||
| Volumul 3 / 2015 / ISSN 2344-102X /ISSNe 2344-102X | ||||||
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| JEL: M40 | ||||||
| Pag. 70-78 | ||||||
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Nowadays, the Moldovan accountancy has entered into new stage of development, both as a social practice in business management, as well as, a scientific approach, therefore the article examines the evolution and position of the scientific study of bookkeeping in Moldova in the context of globalization and transition to IFRS. |
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| Cuvinte-cheie accounting, National accounting standards, International Accounting Standards, accounting principles, science of the accounts, accounting evolution |
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