Abstract:
The reality of the market economy analysis of financial statements is appreciated as the basis for reasoned managerial decision. This paper identified a number of problematic issues that may arise in the analysis of the dynamics of financial indicators in the period of transition to the new national accounting standards. JEL: G32, M41.
Description:
ГАВРИЛЮК, Людмила, МОРОЗ, Светлана. Особенности анализа финансовой отчетности в переходный период. 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. 339-344. ISBN 978-9975-127-48-6.