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Raportarea integrată – perspectivă pentru entităţile din Republica Moldova

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cris.sourceIdoai:irek.ase.md:123456789/1791
dc.creatorGrigoroi, Lilia
dc.creatorDumitru, Madalina
dc.date2022-01-11T07:21:00Z
dc.date2022-01-11T07:21:00Z
dc.date2016-04
dc.date.accessioned2023-11-13T20:51:31Z
dc.date.available2023-11-13T20:51:31Z
dc.descriptionGRIGOROI, Lilia, DUMITRU, Madalina. Raportarea integrată – perspectivă pentru entităţile din Republica Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 9-15. ISBN 978-9975-127-48-6.
dc.descriptionThe information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional financial statements and some Non-financial information, which may contain information on sustainable development, information about the entity's activities impact on the environment, and information on social responsibility. The main purpose of this article is to present the concept of integrated reporting, its advantages and disadvantages, its fundamental concepts, and its content items as a perspective for the Republic of Moldova entities. JEL: M40, M48.
dc.formatapplication/pdf
dc.identifier978-9975-127-48-6.
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1791
dc.identifier.urihttps://cris.ase.md/handle/123456789/4460
dc.languageother
dc.publisherASEM
dc.subjectraportare integrată
dc.subjectprincipii
dc.subjectcrearea de valoare
dc.subjectinformaţii financiare şi nefinanciare
dc.subjectdezvoltare sustenabilă
dc.titleRaportarea integrată – perspectivă pentru entităţile din Republica Moldova
dc.typeArticle
dspace.entity.typePublication
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