| THE SCIENTIFIC APPROACH OF ACCOUNTANCY OF THE REPUBLIC OF MOLDOVA | 
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| Author(s): Liliana Lazari |
| DOI: 10.4316/EJAFB.2015.327 |
| Abstract: Nowadays, the Moldovan accountancy has entered into new stage of development, both as a social practice in business management, as well as, a scientific approach, therefore the article examines the evolution and position of the scientific study of bookkeeping in Moldova in the context of globalization and transition to IFRS. | | Keywords: Accounting, National Accounting Standards, International Accounting Standards, Accounting Principles, Science Of The Accounts, Accounting Evolution |
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