EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 10, Number 2, Year 2022

LEGAL FRAMEWORK EVOLUTION ON THE ENTITY EVALUATION IN THE REPUBLIC OF MOLDOVA
Download
Author(s): Iulita Birca
DOI: 10.4316/EJAFB.2022.1029
Abstract: This paper presents the importance of the legal framework evolution in the field of assessing the value of economic entities in the Republic of Moldova. The aim of this study is the theoretical-empirical research of the literature on the legal framework in addressing the value of economic entities in the context of economic processes' evolution that has facilitated the knowledge and improvement of performance in the field of evaluation. The objectives of the research are to identify in time the legal framework in the field of assessing the value of economic entities in the Republic of Moldova and their positive effects as a result of the evolution and adaptability to new conditions of economic development. The following methods were used in the study: identification of the legal framework, analysis, synthesis, induction and deduction, comparative analysis. The results are reflected in the presentation of the legal framework, which can serve as recommendations within the research process of all interested subjects, as it aims to increase the value of an entity, maintain the reputation of the entity on the market and contribute to the strengthening of its stability, as well as improving the legislative framework.
Keywords: Evaluation; Entity Evaluation; Legal Entity; Law; Legal Framework.
References:
1. Albu, C., Albu, N., Bunea, ?., Calu, D., Girbina, M. (2011,a). A Story About IAS/IFRS Implementation In Romania – An Institutional And Structuration Theory Perspective, Vol.1, No.1, 76-100, Retriever 15 April 2022, From: Https://www.researchgate.net/publication/242336052.
2. B?ncil?, N., Ganea, V., M?rgineanu, A. (2014). Reglementarea Activit??ii De Evaluare īn B?ncile Comerciale, Analele ?tiin?ifice Ale Academiei De Studii Economice Din Moldova1, 180-185.
3. B?ncil?, N. (2007). Teoria ?i Practica De Evaluare A Unit??ilor Economice īn Baza Cerin?elor Actuale Bancare. Tez? Doct. Hab. īn ?t. Econ. 302 Chi?in?u: ASEM.
4. B?ncil?, N. (2006). Evaluarea Finan?iar? A īntreprinderii īn S?opuri Ban?are, ?hi?in?u: ASEM, ISBN 978-9975-377-7.
5. Birca, I., Ganea, V., Stanciuc (Socoliuc), M.I., Macovei, A. (2021). International Financial Reporting Standards: Theoretical Aspects, 38th IBIMA Conference: 3-4 November 2021.
6. Birca, I., Gribincea, A. (2020). The Role Of The Evaluator In Estimating The Value Of The Entity In The Conditions Of The Circular Economy In The Republic Of Moldova And Romania, Retrievede 20 April, 2022 From: Https://bbb.uni-svishtov.bg/b/f46-lsz-hwx; Https://dlib.uni-svishtov.bg/bitstream/handle/10610/4329/INTEGRATED%20REPORTING-PDF-10.12.2020.pdf?sequence=5&isAllowed=y.
7. Bīrc?, I. (2020). The Evolution Of Theoretical Concepts Regarding The Economic Entity And The Estimation Of Its Global Value Through The Prism Of Sustainable Development, Universitatea Cre?tin? XI, 2 (42).
8. Buzu, O. (2002). Organizarea Activit??ii De Evaluare īn Republica Moldova. Ed.a 2-a, Chi?in?u.
9. Cobzari, L., Birca, I. (2019). Financial Challenges And Perspectives In The Administration Of Economic Entities In The Republic Of Moldova, Colective Monograph, Warsaw, Poland: IScience.
10. Evaluarea Intreprinderii. (2015). Dezvoltarea Activit??ii De Evaluare Pe Plan Na?ional, Retrieved 15 April, 2022 From: Https://evaluareaintreprinderii.blogspot.com/2015/03/dezvoltarea-activitatii-de-evaluare-pe.html.
11. Ghi??-Mitrescu, S. (2007). Convergen?a īn Domeniul Contabilit??ii īn Contextul Globaliz?rii Economiei Mondiale, Retrieved 15 April, 2022 From: Https://www.utgjiu.ro/revista/ec/pdf/2007-01/22_Ghita-Mitrescu%20Silvia.pdf.
12. HG 561. (1995). Hot?rāre Nr. 561 Din 10-08-1995 īn Domeniul Privatiz?rii. Retrieved 15 April, 2022 From: Https://www.legis.md/cautare/getResults?doc_id=76412&lang=ro. RM.
13. Hitchner, J. (2006). Financial Valuation. Application And Models. New Jersey: John Wiley & Sons Inc.
14. Hlaciuc, E., Anton, A. (2021). Profesia Contabil?, Adev?r ?i Provocare. Studiu De Caz Republica Moldova, Romānia ?i Ucraina, Conference Contabilitatea ?i Auditul īn Condi?iile Globaliz?rii: Realit??i ?i Perspective De Dezvoltare. Retrieved 15 April, 2022 From:: Https://irek.ase.md/xmlui/handle/1234567890/82?show=full, P 75-78(https://ibn.idsi.md).
15. ISM. (2018). Institutul De Standardizare Din Moldova. Elaborarea Standardelor Moldovene?ti De Evaluare, Retrieved 15 April, 2022 From: Http://www.standard.md/libview.php?l=ro&idc=196&id=3088&t=/Resurse-media/Comunicate/Elaborarea-standardelor-moldoveneti-de-evaluare.
16. Law 1217 (1997). Legii Republicii Moldova Nr.1217-XIII Din 25 Iunie 1997. Retrieved 15 April, 2022 From: Https://www.legis.md.
17. Law 1324 (1993). Legea Cu Privire La Privatizarea Fondului Locativ, Nr. 1324-XII Din 10 Martie 1993.
18. Law 459 (1991). Legea Cu Privire La Proprietate Nr. 459-XII Din 22 Ianuarie 1991. Chisinau.
19. Law 989. (2002). Legea Republicii Moldova Cu Privire La Activitatea De Evaluare Nr 989 Din 18.04.2002. Retrieved 15 April, 2022 From:: Https://www.legis.md/cautare/getResults?doc_id=128398&lang=ro(LP130 Din 07.10.21, MO264-265/29.10.21 Art.332; īn Vigoare 29.10.21).
20. Law Cadastrului 1543. (1998). Legea Cadastrului Bunurilor Imobiliare Nr.1543-XIII Din 25 Februarie 1998. LP1543/1998. Retrieved 15 April, 2022 From: Www. Legis.md.
21. Law 426. (1995). Nr. 426-XIII Din 4 Aprilie 1995, Art. 9, īn Vigoare Din 01.01.2014 īn Baza Modific?rilor Prin OMF Nr.118 Din 06.08.2013 MO Nr.233-237/1534 Din 22.10.2013. Chisinau: Republica Moldova, Retrieved 15 April, 2022 From: Https://www.legis.md.
22. Law 244. (1998) Legea Cu Privire La Societ??ile Pe Ac?iuni Nr.244-XIV Din 23.12 1998
23. Mate?, D., Ciubotariu, M. (2006). Particulart??i Privind Comunicarea La Nivel De Entitate Economic?, Retrieved 15 April, 2022 From:: Https://old.ase.md/files/catedre/cae/conf/conf_aprilie_2016.pdf.
24. Migliaccio, G., Arena, M.F. (2021). Il Benchmarking Per Il Controllo Della Performance: Esiti Di Una Ricerca Nei Distretti Conciari Italiani, Management Control 3, 87-110.
25. Mihaila, S. Grosu, V. (2016). Repere Privind Procesul De Armonizare Financiar - Contabil? A Republicii Moldova īn Contextul Integr?rii La Uniunea European?. Conference, Modern Issues Of EU’s Development And Relations Between EU And Moldova. Jean Monnet Publication Conference Proceedings, 159-166.
26. Mihail?, S., Jieri, N. (2017). Eficien?a Aplic?rii Standardelor Interna?ionale De Raportare Financiar? (IFRS) īn Republica Moldova, īn Condi?iile Actuale Ale Economiei De Pia??, Studia Universitatis Moldaviae 7(107), 49-54.
27. Mihalciuc, C. (2022). Optimizarea Leg?turii Dintre Contabilitatea De Gestiune ?i Managementul Afacerilor. Ecoforum Journal 11.
28. SEI RM. (n.d.). Societatea Evaluatorilor Independen?i Din Republica Moldova Ao, Str. C. Retrieved 15 April, 2022 From: Https://md.kompass.com/c/societatea-evaluatorilor-independenti-din-republica-moldova-ao/md030017/.
29. Sushma, V., Gupta, S., Gupta, H. (2021). Convergence Of Indian Accounting Standards To IFRS: Impact On Quality Of Financial Reporting Of Indian Industries, International Journal Of Managerial And Financial Accounting, Inderscience Enterprises Ltd, 13(1), 1-24.
30. ??rlea, M. (2012). Evaluarea īntreprinderii, Ed. Risoprint, ISBN 978-973-53-0802-5
 
Back to journal ...

 
     
     
Copyright LP/DET 2023