ORDER OF THE MINISTRY OF FINANCE REPUBLIC OF MOLDOVA

of December 23, 2015 No. 204

About approval of changes and amendments to the Order of the Minister of Finance No. 118 of August 6, 2013

Based on part (2) Art. 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: The official monitor of the Republic of Moldova, 2014, 61) and for the purpose of enhancement of National accounting standards I ORDER to Art. No. 27-34,:

Approve changes and amendments to the Order of the Minister of Finance No. 118 of August 6 2013, according to appendix.

Appendix

to the Order of the Minister of Finance of the Republic of Moldova of December 23, 2015 No. 204

Changes and amendments to National accounting standards approved by the Order of the Minister of Finance No. 118 of August 6, 2013

In the Order of the Minister of Finance No. 118 of August 6, 2013 about approval of National accounting standards (The official monitor of the Republic of Moldova, 2013, No. 233-237, of Art. 1534 and No. 177-181, of the Art. 1224) to make the following changes and additions.

1. In the National accounting standard to exclude "Submission of financial statements" of item 153.

2. In item 57 of the National accounting standard to add "Non-current intangible and tangible assets" after the words "are carried on" with the words "long-term or".

3. In item 31 of the National accounting standard to add "Agreements of leasing" after the word "reduction" with the word of "current".

4. In the National accounting standard "Receivables and financial investments":

to add the item 18 after the word of "income" with the words "as necessary";

"commercial" to exclude the 2nd word from the last paragraph of example;

in the item 39 of change concern only the text in state language;

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