Over the centuries, different countries have met their accounting systems adjusted to the economic, social and political. However, at the end of the twentieth century, it was possible to distinguish several “families” of accounting, without the researchers to reach agreement on a definitive classification of accounting systems practiced in the world.

The diversity of national accounting systems put, obviously, some problems. It is, indeed, difficult to compare the financial statements of companies in different countries, which apply their national rules.

With the interconnection of national economies and the growth of large financial markets at the end of the last century, these issues have gained greater acuity. It is necessary that investors can compare financial performance of firms of different nationalities. This article is trying to present and analyse the accounting systems of two neighbour countries, Romania and Moldova, in order to understand the possibility of a multinational investment.