Articolul precedent |
Articolul urmator |
1324 191 |
Ultima descărcare din IBN: 2024-04-17 17:01 |
SM ISO690:2012 ŢURCANU, Viorel, GOLOCIALOVA, Irina. Contabilitatea în Republica Moldova între IFRS şi directivele UE. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 200-206. ISBN 978-9975-75-834-5. |
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.4, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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JEL: M 41 | ||||||
Pag. 200-206 | ||||||
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Rezumat | ||||||
Republic of Moldova is associated country towards European Union, because national legislation will be brought into line with its requirements including in the field of accounting. In accordance with that must be adopted a new Accounting Law which is a basic legislative act of system of accounting and reporting. This new Law was developed on the basis of EU Directive 2013/34/UE and must considerably change existing principles of accounting and reporting in Moldova. At the same time IFRS and NAS will remain as the methodological framework accounting and reporting because this article through the lens of influence IFRS and EU Directive analyses specific features of system accounting Republic of Moldova. |
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Cuvinte-cheie directive europene, standarde internaționale, situaţii financiare, principii generale, standarde naţionale, legea contabilităţii |
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