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LEGAL FRAMEWORK EVOLUTION ON THE ENTITY EVALUATION IN THE REPUBLIC OF MOLDOVA

Iulita Birca ()
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Iulita Birca: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 2, 72-82

Abstract: This paper presents the importance of the legal framework evolution in the field of assessing the value of economic entities in the Republic of Moldova. The aim of this study is the theoretical-empirical research of the literature on the legal framework in addressing the value of economic entities in the context of economic processes’ evolution that has facilitated the knowledge and improvement of performance in the field of evaluation. The objectives of the research are to identify in time the legal framework in the field of assessing the value of economic entities in the Republic of Moldova and their positive effects as a result of the evolution and adaptability to new conditions of economic development. The following methods were used in the study: identification of the legal framework, analysis, synthesis, induction and deduction, comparative analysis. The results are reflected in the presentation of the legal framework, which can serve as recommendations within the research process of all interested subjects, as it aims to increase the value of an entity, maintain the reputation of the entity on the market and contribute to the strengthening of its stability, as well as improving the legislative framework.

Date: 2022
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