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.
Useful articles
Marketing emails and cookies after Inteligo Media: what the EU Court of Justice actually decided
If your website sends customers emails with news, promotions or useful articles, this article explains when you can do that and when you need to ask for permission first.
European-Style Taxation: Moldova Changes the Rules for International Business
The Republic of Moldova has begun transposing European rules on direct taxation into its national legislation. On 22 September, the Government approved the relevant draft law. For most entrepreneurs, its provisions may still seem somewhat distant: some are due to take effect in 2027–2028, while others will apply only after the country joins the European Union. However, for companies with foreign shareholders, subsidiaries, loans or intellectual property, the changes may have very practical implications.
Legal Support for Businesses: Reliable Protection for Your Company
Businesses need legal counsel not only when a dispute has already arisen, a regulatory inspection has begun, or a business partner has breached an agreement. It is far more effective to identify and address legal risks before they become serious problems. That is why effective legal support is not about constantly dealing with consequences — it is about taking a systematic and proactive approach to risk management.
Leave a request
