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Grupurile de entități și importanța acestora în comunicarea financiară internațională

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cris.sourceIdoai:irek.ase.md:123456789/110
dc.creatorCuragău, Natalia
dc.date2015-07-07T03:35:22Z
dc.date2015-07-07T03:35:22Z
dc.date2014
dc.date.accessioned2023-11-13T20:54:08Z
dc.date.available2023-11-13T20:54:08Z
dc.descriptionPublicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111
dc.descriptionDeveloping laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate accounting and auditing cover two vital components of financial disclosure, which are:- financial reporting using recognized financial reporting standards and auditing these reports, using recognized auditing standards. Financial disclosure is a major part of good corporate governance. The consolidation of financial reports is a consequence (an effect) of the process of concentration and centralization of capital, the incorporation of subsidiaries, branches within concerns and groups of companies within the limits of some national frontiers of several governments on an international scale.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/110
dc.identifier.urihttps://cris.ase.md/handle/123456789/4830
dc.publisherAcademide de Studii Economice a Moldovei
dc.relationAnalele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subjectconsolidated financial statements
dc.subjectconsolidation perimeter
dc.subjectdefining subsidiaries
dc.subjectfinancial-industrial groups
dc.subjectthe legal framework of branches
dc.titleGrupurile de entități și importanța acestora în comunicarea financiară internațională
dc.typeArticle
dspace.entity.typePublication
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