ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of November 19, 2003 No. 68

About approval and enforcement of the National accounting standard 8 "Net profit (loss) of the accounting period, material mistakes and change of accounting policy" and the National accounting standard 10 "The events which took place after date of creation of financial statements"

In pursuance of provisions of the Order of the Government of the Republic of Moldova N 710 of September 23, 1994 "About the state program of transition of the Republic of Moldova to the international system of financial accounting and statistics" and based on the Law on the financial accounting N 426-XIII of April 4, 1995 I ORDER:

1. Approve National accounting standards 8 "Net profit (loss) of the accounting period, material mistakes and change of accounting policy" and 10 "The events which took place after date of creation of financial statements".

2. Enact in the territory of the Republic of Moldova National accounting standards 8 "Net profit (loss) of the accounting period, material mistakes and change of accounting policy" and 10 "The events which took place after date of creation of financial statements" for the financial statements relating to the periods since January 1, 2004.

National accounting standard 8 "Net profit (loss) of the accounting period, material mistakes and change of accounting policy"

Introduction

1. This standard is developed on the basis of the International Accounting Standard (IAS) 8 "Net profit or loss of the accounting period, fundamental mistakes and changes in accounting policy" accepted by Committee on MSBU in 1977 and reviewed in 1993.

Purpose

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info