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