NSBD

National standards of book-keeping discount are a normatively-legal statement, confirmed by Ministry of Finances of the Republic of Moldova, determining the principles and methods of keeping accounting discount and making up financial discount in the Republic of Moldova. National standards of book-keeping discount do not contradict international standards and are their special case, adaptive under national special features of keeping business on the territory of the Republic of Moldova. These standards are intended for determination the order of registration operations of all juridical persons, registered on the territory of the Republic of Moldova not depending on their organizing-legal forms and forms of possessing and also foreign companies’ representation, which must keep discount on national standards.

The list of national standards of book-keeping discount of the Republic of Moldova is given below. You can get acquainted with each standard more detail, clicking the link.

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 1 “Record policy”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 2 “Commodity-material stores”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 3 “Composition of outlay and expenditure of the enterprise”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 4 “Special features of discount at the enterprises of small business”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 5 “Presentation of financial reports’

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 6 “Special features of discount at the agricultural enterprises”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 7 “Report on money circulation”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 8 “Clear profit (dead loss) of reporting period, significant mistakes and changing record policy”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 9 “Discount of expenditure on research work”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 10 “Events happening after the date of making up financial report”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 11 “Building contract”

 NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 12 “Income tax discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 13 “Non-material assets discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 14 “Financial information on segments”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 16 “Long-term material assets discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 17 “Leasing discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 18 “Income”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 19 “Workers’ award”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 20 “Discount of subsidies and unfolding information about state aid”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 21 “Consequences of changing the course of exchange”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 22 “Enterprises uniting”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 23 “Expenditure on loans”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 24 “Connected sides information unfolding”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 25 “Investments discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 26 “Pension plans discount”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 27 “Consolidated financial reports and discount of investments into branch enterprises”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 28 “Discount of investments into associated enterprises”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 31 “Reflection share of taking part in joint control business activities in financial reports”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 62 “SIMPLE DISCOUNT SYSTEM”

NATIONAL STANDARD OF BOOK-KEEPING DISCOUNT 63 “Unfolding information in financial reporting of savings-loans associations and another analogical enterprises”

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