OREANDA-NEWS. August 22, 2013. They relate to presentation of financial statements, accounting policies, changes in the accounting estimates, errors and subsequent events, the long-term intangible and tangible assets, investment real estate, leasing contracts, impairment of assets, receivables and financial investments, stocks, equity and liabilities, income and costs of the construction contracts, borrowing costs, currency exchange rates, related parties and ordinary partnership agreements, peculiarities of accounting in agriculture.

The national accounting standards have been approved pursuant to the provisions of the Accounting Act and the Plan of development of accounting and audit in the corporate sector for 2009-2014.

The national accounting standards with guidelines and commentaries on their application will be published in the special issue of Monitorul oficial and posted on the Ministry of Finance website.