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Title: | Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation |
Authors: | Lapițcaia, Liudmila Leahovcenco, Alexandru |
Keywords: | presentation and disclosure the information in financial statements for SMEs Directive 2013/34/EU |
Issue Date: | Mar-2018 |
Publisher: | ASEM |
Abstract: | 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 |
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. |
URI: | http://irek.ase.md:80/xmlui/handle/123456789.1/100 |
ISSN: | 2537-6187 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Lapitcaia_Leahovcenco_WP_ISSUE_8_2018.pdf | 307.52 kB | Adobe PDF | View/Open |
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