of May 21, 2026 No. 86
About introduction of amendments to the Law on financial accounting and the financial reporting No. 287/2017
The Parliament adopts this organic law.
This law shifts the Delegated directive of the Commission (EU) 2023/2775 of October 17, 2023 about amending the Directive of the European parliament and Council 2013/34/EU concerning adjustment of criteria of the size for the microcompanies, small, medium and large enterprises or groups, published in the Official magazine of the European Union by L of December 21, 2023, CELEX: 32023L2775.
Art. I. - In the Law on financial accounting and the financial reporting No. 287/2017 (Official monitor of the Republic of Moldova, 2018, Art. No. 1-6, 22), with subsequent changes, to make the following changes:
1. To state formula of harmonization in the following edition:
"This law partially shifts the Directive of the European parliament and Council 2013/34/EU of June 26, 2013 about the annual financial reporting, consolidated financial statements and the related reports of certain types of the companies, making amendments to the Directive of the European parliament and Council 2006/43/EU and canceling directives of Council 78/660/EEC and 83/349/EEC, published in the Official magazine of the European Union by L 182 of June 29, 2013, CELEX: 32013L0034, with the last changes made by the Delegated directive of the Commission (EU) 2023/2101 of October 17, 2023 about amending the Directive of the European parliament and Council 2013/34/EU concerning the adjustment of criteria of the size for the microcompanies, small, medium and large enterprises or groups published in the Official magazine of the European Union by L of December 21, 2023, CELEX: 32023L2775.".
2. In Article 4:
in part (1):
in Item and) the words "5600000 lei;" shall be replaced with words "8500000 lei;";
in Item b) the words "11200000 lei;" shall be replaced with words "17000000 lei;";
in part (2):
in Item and) the words "63600000 lei;" shall be replaced with words "95000000 lei;";
in Item b) the words "127200000 lei;" shall be replaced with words "190000000 lei;";
in part (3):
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