Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards required for listed companies and financial institutions.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Required.
The IFRS for SMEs Standard is required or permitted No. SMEs may use either full IFRS Standards or Moldovan National Accounting Standards.
The IFRS for SMEs Standard is under consideration No.
Last updated:
16 June 2016
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