ASPECTS REGARDING THE DEFINITION, RECOGNITION AND VALUATION OF FIXED ASSETS ACCORDING TO THE ACCOUNTING RULES OF THE REPUBLIC OF MOLDOVA

The accounting legislative and regulatory framework of the Republic of Moldova treats fixed assets in a specific way, according to local accounting practices. In the framework of the scientific research carried out, the aim was to analyse the regulations and literature on the accounting of fixed assets, as well as to study the approaches to the concepts of „fixed assets” and the requirements for their recognition and evaluation. In this context, the article highlights the essential peculiarities of the treatment of fixed assets in accordance with the legislative and normative accounting framework of the Republic of Moldova.
The research objectives are to analyze accounting regulations, literature and tax legislation, as well as to identify differences between national and international accounting standards. The methodology used combined qualitative and quantitative analysis of the relevant legislative regulations, complemented by a comparative approach between the international and national regulatory framework. The scientific problem addressed centres on the correlation of national and international regulations in ensuring uniform accounting treatment of fixed assets.
The conclusions of the research emphasize the importance of harmonization of national and international accounting standards, as well as the need to clarify the requirements for recognition and valuation of fixed assets to ensure transparency and fairness. The main contribution of the authors is to provide an in-depth analysis of the accounting and tax regulations relevant to the field of „fixed assets” in the Republic of Moldova.