Publication: Raportarea financiară: realitatea Republicii Moldova și perspective ale integrării în spațiul european
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
LAZARI, Liliana, CUCOȘ, Nelea. Raportarea financiară: realitatea Republicii Moldova și perspective ale integrării în spațiul european. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători"[online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 31-38. ISBN 978-9975-75-859-8.
This study will examine the importance and significance of the financial reporting that are performed by entities. Although financial situations may be very similar from one country to another, there are differences that might have been caused by a variety of social, economic and legal factors, as well as the fact that different countries when where setting the national provisions have considered the needs of different users of the financial statements. In this context, the research will focus on the financial reporting made by the entities of the Republic of Moldova, but also its perspectives on the integration into the European space and making appropriate changes in accounting regulation.
This study will examine the importance and significance of the financial reporting that are performed by entities. Although financial situations may be very similar from one country to another, there are differences that might have been caused by a variety of social, economic and legal factors, as well as the fact that different countries when where setting the national provisions have considered the needs of different users of the financial statements. In this context, the research will focus on the financial reporting made by the entities of the Republic of Moldova, but also its perspectives on the integration into the European space and making appropriate changes in accounting regulation.
Keywords
reporting, financial statements, users of information, quality of information requirements, National Accounting Standards, International Financial Reporting Standards