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Noi opţiuni ȋn condiţiile aplicării legii contabilităţii şi raportării financiare

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cris.sourceIdoai:irek.ase.md:1234567890/549
dc.creatorBădicu, Galina
dc.creatorMuntean, Daniela
dc.date2020-09-25T10:10:37Z
dc.date2020-09-25T10:10:37Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:57:03Z
dc.date.available2023-11-13T20:57:03Z
dc.descriptionBĂDICU, Galina, MUNTEAN, Daniela. Noi opţiuni ȋn condiţiile aplicării legii contabilităţii şi raportării financiare. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 88-95. ISBN 978-9975-75-950-2.
dc.descriptionIn recent years, the accounting system in the RM has undergone a serious reform process in order to adapt it to the new economic, political, legal and, last but not least, social conditions. At the stage of permanent changes in the economic sphere, the implementation of a new law comes as a necessity, in order to make it possible to adapt to international practices, especially European ones. The subject approached in this article concerns the Law of Accounting and Financial Reporting. Taking into account the actuality of the given topic, the research mentions the essential provisions that distinguish it from the current law, but also the effect it will have on the subjects to which it applies. The main sources that allowed the formation of an overall picture on this subject were the Current Accounting Act and that which came into force on 01.01.2019. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/549
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/549
dc.identifier.urihttps://cris.ase.md/handle/123456789/5261
dc.languageother
dc.publisherASEM
dc.subjectthe law of accounting and financial reporting
dc.subjectentity
dc.subjectpublic interest entity
dc.subjectgroup
dc.subjectindependent activity
dc.subjectindividual financial statements
dc.subjectexplanatory note
dc.subjectmanagement report
dc.titleNoi opţiuni ȋn condiţiile aplicării legii contabilităţii şi raportării financiare
dc.typeArticle
dspace.entity.typePublication
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