ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 27, 2012 No. 145

About approval of changes and amendments No. 2 to the National accounting standard 12 "Accounting of the income tax"

Based on part provisions (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova, 2007, 399) I ORDER to No. 90-93, of the Art.:

1. Approve changes and amendments No. 2 to the National accounting standard 12 "Accounting of the income tax" (The official monitor of the Republic of Moldova, 1997, No. 88-91, of the Art. 182), according to appendix.

2. Changes and amendments become effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of November 27, 2012 No. 145

Changes and amendments No. 2 to the National accounting standard 12 "Accounting of the income tax"

National accounting standard 12 the "Accounting of the income tax" approved by the Order of the Minister of Finance No. 174 of December 25, 1997. (The official monitor of the Republic of Moldova, 1997, 182) changes and supplemented with No. 88-91, of the Art. as follows:

1. In all text to replace:

- syntagma "the report on financial results" syntagma "the report on profit and losses" in the corresponding case;

- the word "company" the word "subject" in the corresponding case.

2. After paragraph 5 to add with the Section with the name "Methods of Expense Determination (Economy) on the Income Tax" which includes the paragraph:

"5-1. According to accounting policy expenses (economy) can be determined by the income tax based on the following methods:

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