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The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives

Author

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  • L. Grigoroi

    (Academy of Economic Studies of Moldova, Republic of Moldova, Chisinau)

  • N. Muntean

Abstract

Reforming the accounting system in the Republic of Moldova and its harmonization with IFRS and European directives takes almost three decades and is a complex technical route which involves important financial and human resources. The given paper aims to present and interpret the way in which the accounting system reform was achieved, how international accounting standards and European directives have been transported into national legislation in order to identify the main waves of the accounting reform and the regulatory changes made by the regulator, of the benefits and costs, advantages and disadvantages arising from the implementation of the reformed regulatory framework. The responses are obtained by applying, as a method of research, the phenomenological interpretive analysis, the documentary and analytical research, the comparative opinion and analysis, thus being categorized as a qualitative empirical research. The results and conclusions of the study will serve as the basis and lessons learned for future reforms. However, knowing the past is building the future.

Suggested Citation

  • L. Grigoroi & N. Muntean, 2018. "The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 6(201), pages 59-64.
    • Handle: RePEc:scn:pnoeeq:201a9
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    References listed on IDEAS

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    1. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," Post-Print halshs-03161015, HAL.
    2. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 1-89, February.
    3. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency? [Contabilitatea: ce echilibru existǎ între universalitate şi contingenţă?]," Post-Print halshs-02145498, HAL.
    4. Alain Burlaud & Geneviève Causse, 2018. "Accounting: what balance is there between universality and contingency?," Post-Print halshs-02145514, HAL.
    5. Ionela-Corina Chersan, 2017. "Accounting research in Romania: state of affairs, possible causes and deviations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 595-595.
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