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Accounting and accounting rules in Moldova

Accounting Rules

Tax Year
Calendar year.
Accounting Standards
The national charter of accountants and the accounting standards of the Republic of Moldova (MAS) have been in existance since 1998 and follow the international standards of accountants (IAS/IFRS).
Accounting Regulation Bodies
Ministry of Finance
Accounting Reports
The balance sheet, the profit and loss account and the appendix should be part of the accounting structure.
Publication Requirements
Publication should be done annually.
Professional Accountancy Bodies
Accountants association of the Republic of Moldova , Moldovan only.
Certification and Auditing
Companies are generally not required to have their accounts audited, although this requirement does exist for certain specific types of entities, such as banks, investment funds etc.. You can contact en external auditor: Deloitte, PricewaterhouseCoopers, KPMG.
Accounting News

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Latest Update: May 2024