Reform accounting record and financial reporting in the budgetary system

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dc.contributor.authorManole, Tatiana
dc.contributor.authorTuretchi, Tatiana
dc.date.accessioned2021-11-05T14:15:25Z
dc.date.available2021-11-05T14:15:25Z
dc.date.issued2016
dc.descriptionReferinţe bibliografice: p. 31 (6 titl.). JEL Classification: M10.en_EN
dc.description.abstractIn this article there was researched the budget classification reform process in the Republic of Moldova, considering it an important tool in the development and execution of the budget, as well as in the accounts of public institutions. It is investigated the unification process of the four accounts in one single integrated, which corresponds to European standards and modern financial reporting. Budget classification changes are researched and especially in the economic classification of budget spending, which unifies codes with unique integrated plan accounts. We present a study of transition from economic classification of expenditures from the old system to the economic classification of expenditures in the new system.en_EN
dc.identifier.citationMANOLE, Tatiana, TUREŢCHI, Tatiana. Reform accounting record and financial reporting in the budgetary system. In: The Journal Contemporary Economy = Revista Economia Contemporană. 2016, vol. 1, nr. 4, pp. 26-31. ISSN 2537-4222.en_EN
dc.identifier.issn2537-4222
dc.identifier.urihttps://rses.ince.md/handle/123456789/1336
dc.language.isoenen_EN
dc.publisher”Independenţa Economică”en_EN
dc.subjectbudgetary classificationen_EN
dc.subjectaccountsen_EN
dc.subjectincomeen_EN
dc.subjectexpensesen_EN
dc.subjecteconomic classificationen_EN
dc.titleReform accounting record and financial reporting in the budgetary systemen_EN
dc.typeArticleen_EN

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