{"id":"https://openalex.org/W82025200","doi":null,"title":"Transition to IFRS in the Republic of Moldova: general and practical aspects","display_name":"Transition to IFRS in the Republic of Moldova: general and practical aspects","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W82025200","mag":"82025200"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:ami:journl:v:13:y:2014:i:2:p:259-280","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/13_2_4.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/13_2_4.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.cig.ase.ro/revista_cig/Fisiere/13_2_4.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030168020","display_name":"Olesea Ghedrovici","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Olesea Ghedrovici","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017443573","display_name":"Svetlana Mihail\u0103","orcid":"https://orcid.org/0000-0001-5289-8885","observed_orcids":["https://orcid.org/0000-0001-5289-8885"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Svetlana Mihail\u0103","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5289-8885","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003271931","display_name":"Lica Erhan","orcid":"https://orcid.org/0000-0001-5204-6367","observed_orcids":["https://orcid.org/0000-0001-5204-6367"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lica Erhan","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5204-6367","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5089973043","display_name":"Aliona B\u00eerc\u0103","orcid":"https://orcid.org/0000-0002-9365-7639","observed_orcids":["https://orcid.org/0000-0002-9365-7639"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Aliona B\u00eerc\u0103","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9365-7639","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.1723,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.92390861,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"13","issue":"2","first_page":"259","last_page":"280"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9560999870300293,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9560999870300293,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.022700000554323196,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.016699999570846558,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9539999961853027},{"id":"https://openalex.org/keywords/moldova","display_name":"Republic of Moldova","score":0.8949999809265137},{"id":"https://openalex.org/keywords/accounting-standards-transition","display_name":"accounting standards transition","score":0.7680000066757202},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.42899999022483826},{"id":"https://openalex.org/keywords/chartered-accountants","display_name":"chartered accountants","score":0.7720000147819519},{"id":"https://openalex.org/keywords/fiscal-instability","display_name":"fiscal instability","score":0.7870000004768372}],"concepts":[{"id":"https://openalex.org/C2779466795","wikidata":"https://www.wikidata.org/wiki/Q337690","display_name":"Postponement","level":2,"score":0.9163525104522705},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7856789827346802},{"id":"https://openalex.org/C152212766","wikidata":"https://www.wikidata.org/wiki/Q3625645","display_name":"The Republic","level":2,"score":0.587758481502533},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.5375224351882935},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4707435071468353},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4429621696472168},{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.43868282437324524},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3283180594444275},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2625649571418762},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11983910202980042},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10874900221824646},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0800676941871643},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.07209491729736328},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:ami:journl:v:13:y:2014:i:2:p:259-280","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/13_2_4.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/13_2_4.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:82025200","doi":null,"is_oa":true,"landing_page_url":"http://www.cig.ase.ro/revista_cig/Fisiere/13_2_4.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/310555","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/310555","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"}],"best_oa_location":{"id":"mag:82025200","doi":null,"is_oa":true,"landing_page_url":"http://www.cig.ase.ro/revista_cig/Fisiere/13_2_4.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W2012150181","https://openalex.org/W2176987825","https://openalex.org/W2484224528"],"related_works":["https://openalex.org/W4412873631","https://openalex.org/W2493500216","https://openalex.org/W2280099915","https://openalex.org/W4407081173","https://openalex.org/W3215141909","https://openalex.org/W4389492359","https://openalex.org/W7220529719","https://openalex.org/W2274301214","https://openalex.org/W2920796876","https://openalex.org/W7097515127"],"abstract_inverted_index":{"Implementation":[0],"of":[1,12,15,66,70,124,133,142,150],"IFRS":[2,32,119,155],"was":[3,45],"a":[4],"controversial":[5],"process":[6,135],"in":[7,85,104,118,121,136],"many":[8,114],"countries.":[9],"The":[10,24],"case":[11,148],"the":[13,75,122,128,137,151],"Republic":[14,123],"Moldova":[16],"is":[17],"not":[18,35,55],"an":[19],"exception":[20],"from":[21],"this":[22,51,134],"rule.":[23],"initially":[25],"established":[26],"time":[27],"framework":[28],"(year":[29],"2009)":[30],"for":[31,47,62],"implementation":[33,120],"could":[34],"be":[36],"respected":[37],"due":[38],"to":[39,82,113],"some":[40],"objective":[41],"reasons":[42],"and":[43,60,78,80,101,109,116,131,147],"it":[44],"postponed":[46],"2011.":[48,157],"However,":[49],"even":[50],"2-years":[52],"postponement":[53],"did":[54],"create":[56],"all":[57],"necessary":[58],"conditions":[59],"bases":[61],"uncomplicated":[63],"first-time":[64],"application":[65],"IFRS.":[67],"Insufficient":[68],"number":[69],"chartered":[71],"accountants":[72],"who":[73],"know":[74],"IFRS'":[76],"rules":[77],"principles":[79],"how":[81],"apply":[83],"them":[84],"practice,":[86],"fiscal":[87],"instability":[88],"caused":[89],"by":[90,96],"frequent":[91],"legislative":[92],"changes,":[93],"limits":[94],"imposed":[95],"existing":[97],"outdated":[98],"IT":[99],"systems":[100],"other":[102],"factors":[103],"line":[105],"with":[106],"accounting":[107],"traditions":[108],"perceptions":[110],"give":[111],"birth":[112],"questions":[115],"difficulties":[117],"Moldova.":[125],"Authors":[126],"describe":[127],"major":[129],"obstacles":[130],"particularities":[132],"article,":[138],"basing":[139],"on":[140],"analysis":[141],"regulatory":[143],"framework,":[144],"personal":[145],"experiences":[146],"study":[149],"entity":[152],"which":[153],"applies":[154],"since":[156]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}