Publication:
Aspecte noi privind raportarea financiară a entităților din Republica Moldova

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/1618
dc.creatorNederița, Alexandru
dc.creatorPopovici, Angela
dc.date2021-12-20T11:13:07Z
dc.date2021-12-20T11:13:07Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:57:32Z
dc.date.available2023-11-13T20:57:32Z
dc.descriptionNEDERIȚA, Alexandru, POPOVICI, Angela. Aspecte noi privind raportarea financiară a entităților din Republica Moldova. = New Matter Related to Financial Reporting of Moldovan Entities. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 175-183. ISBN 978-9975-155-25-0.
dc.descriptionThis Article tackles the basic content of the financial statement new format and the interconnection of indicators thereof with the accounts. These financial statements have been developed in compliance with the provisions of Directive 2013/34/EU, and shall be submitted by the Moldovan economic entities as of the 2020 reporting period. Unlike the financial statements drafted before 1 January 2020, the formats of Balance Sheet, Profit and Loss Statement and Statement of Changes in Equity have been revised in full, while the format of the Cash Flows Statement has been subjected to minor amendments.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1618
dc.identifier.urihttps://cris.ase.md/handle/123456789/5335
dc.languageother
dc.publisherASEM
dc.subjectbalance sheet
dc.subjectfinancial statements
dc.subjectreporting period
dc.subjectassets, equity
dc.subjectliabilities
dc.subjectprovisions
dc.subjectrevenues
dc.subjectexpenses
dc.titleAspecte noi privind raportarea financiară a entităților din Republica Moldova
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Nederita_A_Popovici_A_ conf_aprilie_2021_X_ed.pdf
Size:
817.56 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate