Investiții imobiliare: aspecte contabile și fiscale [Articol]

Abstract

Accounting reform, started several years ago in Moldova has improved the accounting system by adapting to the requirements of economic and social environment, IFRS (IAS) and EU Directives. The progress in computer science, requirements of financial analysis, better understanding of accounting problems cause changes in the accounting and financial reporting system. Although the investment cycle have been lately discussed in the literature, we propose to analyze the recognition, measurement, accounting and fiscal aspects of a new concept for local accounting practice –”investment property”.