Articles
IFRS 18 and IFRS 19 approved in Moldova: what will change from 2027
In the Monitorul Oficial dated April 3, 2026, Order of the Ministry of Finance No. 49 of March 30, 2026 was published, approving and adopting the International Financial Reporting Standards.
The Order introduces two new standards:
— IFRS 18 “Presentation and Disclosure in Financial Statements”
— IFRS 19 “Subsidiaries without Public Accountability: Disclosures”
IFRS 18 sets out general and specific requirements for the presentation of information in the statement of financial performance, statement of financial position, and statement of changes in equity. It also establishes rules for disclosures in the notes.
IFRS 19 provides a simplified disclosure framework for certain entities, allowing them to apply reduced disclosure requirements instead of those required by other IFRS standards.
Both standards will enter into force on January 1, 2027.
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