Publication:
Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/35
dc.creatorЦуркану, Виорел
dc.creatorГолочалова, Ирина
dc.date2020-02-10T09:21:42Z
dc.date2020-02-10T09:21:42Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:54:04Z
dc.date.available2023-11-13T20:54:04Z
dc.descriptionЦУРКАНУ, Виорел, ГОЛОЧАЛОВА, Ирина. Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 124-133. ISBN 978-9975-127-67-7.
dc.descriptionThe purpose of this paper is to analyze the current state of methodology for preparation consolidated financial reporting in the context of harmonization of the system accounting. As is known, the key element of this methodology is format of consolidation. However, there are two concepts of this format now: concept of management based on an interest in a partnership and concept of control on the basis in the authorities. Authors to disclose that issue through the prism to study Directive EU and IFRS. CZU: 657.05:657.37(100) ; JEL М 41, G 32, G34
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/35
dc.identifier.urihttps://cris.ase.md/handle/123456789/4822
dc.languageother
dc.publisherASEM
dc.subjectconsolidated financial statements
dc.subjectformat of control
dc.subjectlevel of consolidation
dc.subjectconception of consolidation
dc.titleУстановление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Turcanu_V_Golocialova_I_conf_con_05.04.19.pdf
Size:
485.51 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate