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HARMONISATION OF ACCOUNTING AND FINANCIAL REPORTING REGULATORY FRAMEWORK OF MOLDOVA WITH THE ACQUIS COMMUNAUTAIRE

The implementation of the Association Agreement “Republic of Moldova – European Union” requires the national accounting and financial reporting regulatory framework to be harmonised with the Acquis Communautaire. Yet many problems arise related to this harmonisation in terms of applying the re...

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Principais autores: Alexandru NEDERITA, Angela POPOVICI
פורמט: Artigo
שפה:Inglês
יצא לאור: Academy of the Economic Studies of Moldova 2018-03-01
סדרה:Economica
נושאים:
harmonisation
Acquis Communautaire
regulatory framework
chart of accounts
financial statements
accounting standards
גישה מקוונת:http://irek.ase.md/xmlui/bitstream/handle/123456789/519/Nederita-A_Popovici-A_%20ec_2018_3.pdf?sequence=1&isAllowed=y
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