Articolul precedent |
Articolul urmator |
435 26 |
Ultima descărcare din IBN: 2024-04-28 01:00 |
Căutarea după subiecte similare conform CZU |
657.1(478) (11) |
Contabilitate (953) |
SM ISO690:2012 LAZARI, Liliana, GRIGOROI, Lilia, BAJAN, Maia. Parcursul istoric al contabilităţii în Republica Moldova: realităţi şi tendinţe. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 93-102. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.10 |
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
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Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
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DOI:https://doi.org/10.53486/9789975155663.10 | ||||||
CZU: 657.1(478) | ||||||
JEL: M41, A2 | ||||||
Pag. 93-102 | ||||||
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Rezumat | ||||||
In this article, it will be conducted a study on the historical course of accounting in the Republic of Moldova (after independence in 1991) with the establishment of periods of changes, periodization in terms of regulatory approach and description of the specific aspect. It is well known that accounting has been and is dependent on the economic and social development. Therefore, over time, accounting is going through a process of modernization in the Republic of Moldova, and to know the tendency of accounting evolution in the Republic of Moldova in the future, you really need to know its history so far. The research aims to identify the challenges and effects of changes in accounting. The research used scientific research methods, such as: analysis of the legal framework governing the study, synthesis of information, comparison to identify distinctive features, deduction of challenges, and impact assessment through the effects of accounting reforms. |
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Cuvinte-cheie accounting, financial reporting, accounting regulations, National accounting standards, IFRS |
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