Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 6, 2013 No. 118

About approval of National accounting standards

(as amended on 10-06-2022)

In pursuance of provisions of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova, 2007, Art. No. 90-93, 399), with subsequent changes and amendments, and the Orders of the Government of the Republic of Moldova No. 1507 of December 31, 2008 "About approval of the Development plan for financial accounting and audit in the corporate sector for 2009-2014" (The official monitor of the Republic of Moldova, 2009, Art. No. 10-11, 31), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve National accounting standards with their entry into force since January 1, 2014, publication in the Official monitor of the Republic of Moldova and placement on the official page of the Ministry of Finance:

1) National Accounting Standards (NAS):

NSBU Submission of financial statements

NSBU Accounting policies, changes in accounting valuations, mistakes and subsequent events

NSBU Non-current intangible and tangible assets

NSBU Agreements of leasing

NSBU Asset impairment

NSBU Accounts receivable and financial investments

NSBU Inventories

NSBU Equity and obligations

NSBU Income

NSBU Expenses

NSBU Construction agreements

NSBU Borrowing costs

NSBU Exchange currency and amount-based differences

NSBU Affiliated parties and agreements of particular partnership

NSBU of Feature of financial accounting in agricultural industry

2) Methodical instructions:

Methodical instructions about financial accounting of production costs and calculation of product cost and services

Methodical instructions about financial accounting for the physical persons performing business activity

1-1. The national accounting standards and Methodical instructions mentioned in the item 1, are recommended for application by subjects since January 1, 2014 and are obligatory - since January 1, 2015. Subjects which will decide to apply the National accounting standards and Methodical instructions mentioned in item 1 since January 1, 2014 will not apply the National accounting standards mentioned in item 2.

2. Since January 1, 2015 to recognize invalid:

1) National Accounting Standards (NAS):

NSBU 1 "Accounting policy"

NSBU 2 "Inventory stocks"

NSBU 3 "Structure of costs and expenses of the company"

NSBU 4 "Features of accounting on small businesses"

NSBU 5 "Submission of financial statements"

NSBU 6 "Features of accounting on agricultural enterprises"

NSBU 7 "Cash flow statement"

NSBU 8 "Net profit (loss) of the accounting period, material mistakes and change of accounting policy"

NSBU 9 "Cost accounting on research and development works"

NSBU 10 "The event which took place after date of creation of financial statements"

NSBU 11 "Construction contracts"

NSBU 12 "Accounting of tax on the income"

NSBU 13 "Accounting of intangible assets"

NSBU 14 "Financial information on segments"

NSBU 16 "Accounting of non-current tangible assets"

NSBU 17 "Accounting of lease (leasing)"

NSBU 18 "Income"

NSBU 19 "Employee benefits"

NSBU 20 "Accounting of subsidies and disclosure of information on government assistance"

NSBU 21 "Consequences of changes of the currency exchange rates"

NSBU 22 of "Merging of the companies"

NSBU 23 "Borrowing costs"

NSBU 24 "Disclosure of information on the related parties"

NSBU 25 "Accounting of investments"

NSBU 26 "Accounting of pension plans"

NSBU 27 "Consolidated financial statements and accounting of investments into affiliated enterprises"

NSBU 28 "Accounting of investments into associates"

NSBU 31 "Reflection in financial statements of share in jointly controlled business activity"

NSBU 62 "Simple system of accounting"

2) Comments on application of the National Accounting Standards (NAS):

KNSBU 1 Comments on application of NSBU 1 "Accounting policy"

KNSBU 7 Comments on application of NSBU 7 "Cash flow statement"

KNSBU 11 Comments on application of NSBU 11 "Construction contracts"

KNSBU 13 Comments on application of NSBU 13 "Accounting of intangible assets"

KNSBU 14 Comments on application of NSBU 14 "Financial information on segments"

KNSBU 16 Comments on application of NSBU 16 "Accounting of non-current tangible assets"

KNSBU 18 Comments on application of NSBU 18 "Income"

KNSBU 23 Comments on application of NSBU 23 "Borrowing costs"

KNSBU 24 Comments on application of NSBU 24 "Disclosure of information on the related parties"

KNSBU 25 Comments on application of NSBU 25 "Accounting of investments"

KNSBU 27 Comments on application of NSBU 27 "Consolidated financial statements and accounting of investments into affiliated enterprises"

KNSBU 28 Comments on application of NSBU 28 "Accounting of investments into associates"

KNSBU 31 Comments on application of NSBU 31 "Reflection in financial statements of share in jointly controlled business activity"

3) the Conceptual bases of preparation and submission of financial statements approved by orders of the Minister of Finance No. 174 of 25.12.1997, No. 16 of 29.01.1999, No. 41 of 30.03.1999, No. 32 of 03.03.2000, No. 120 of 15.12.2000, No. 30 of 05.03.2001, No. 59 of 04.06.2001, No. 68 of 25.06.2001, No. 109 of 28.11.2001, No. 55 of 05.06.2002, No. 63 of 24.06.2002, No. 64 of 04.07.2002, No. 104 of 27.11.2002, No. 115 of 18.12.2002, No. 21 of 07.03.2003, No. 68 of 19.11.2003, No. 80 of 19.12.2003, No. 34 of 21.05.2004, No. 43 of 12.07.2004, No. 92 of 29.12.2004, No. 9 of 27.01.2005, No. 2 of 10.01.2006, No. 61 of 08.08.2006, No. 81 of 26.09.2007, No. 61 of 23.06.2008 No. 116 of 26.12.2008. (The official monitor of the Republic of Moldova No. 88-91 of 30.12.1997, No. 35-38 of 15.04.1999, No. 27-28 of 09.03.2000, No. 163-165 of 29.12.2000, No. 35-38 of 29.03.2001, No. 59-61 of 29.03.2001, No. 73-74 of 05.07.2001, No. 147-149 of 06.12.2001, No. 75 of 13:06. 2002, No. 91-94 of 27.06.2002, No. 135-136 of 03.10.2002, No. 170-172 of 13.12.2002, No. 178-181 of 27.12.2002, No. 59 of 28.03.2003, No. 234 of 24.11.2003, No. 1-5 of 01.01.2004, No. 83-87 of 28.05.2004, No. 119-122 of 23.07.2004, No. 1-4 of 07.01.2005, No. 46-50 of 25.03.2005, No. 20 of 31.01.2006, No. 138-141 of 01.09.2006, No. 157-160 of 05.10.2007, No. 112-114 of 27.06.2008, No. 237-240 of 31.12.2008).

Deputy minister Finansov

Victor Barbenyagre

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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