Publication: Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
LAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation. CSIE Working Papers Series. March 2018, issue 8, pp. 21-28. ISSN 2537-6187.
This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new law on accounting
This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new law on accounting
Keywords
presentation and disclosure the information in financial statements for SMEs, Directive 2013/34/EU