ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 28, 2019 No. 100

About approval of changes to the Order of the Minister of Finance No. 119/2013

In pursuance of Item b) parts (1) article 8 of the Law on financial accounting and the financial reporting No. 287/2017 (The official monitor of the Republic of Moldova, 2018, No. 1-6, 22) and for the purpose of methodical ensuring subjects in connection with entry into force since January 1, 2020 of changes to National accounting standards I ORDER to the Art.:

1. Approve changes to the Order of the Minister of Finance No. 119/2013, according to appendix.

2. This order becomes effective since January 1, 2020.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of June 28, 2019 No. 100

Changes to the Order of the Minister of Finance No. 119 of August 6, 2013

In the Order of the Minister of Finance No. 119 of August 6, 2013 about approval of the General plan of accounts of financial accounting (The official monitor of the Republic of Moldova, 2013, Art. No. 177-181, 1225) to make the following changes:

1. Section II. To state the LIST of ACCOUNTS of FINANCIAL ACCOUNTING in the following edition:

Section II

See the Section II (42Kb In original language)

2. Section III. CHARACTERISTIC AND PROCEDURE for APPLICATION of ACCOUNTS of FINANCIAL ACCOUNTING:

In all text account "312" to exclude 1).

2) INTANGIBLE ASSETS GROUP 11:

In account 114 "Impairment of intangible assets":

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