Aspecte noi privind raportarea financiară a entităților din Republica Moldova

Abstract

This Article tackles the basic content of the financial statement new format and the interconnection of indicators thereof with the accounts. These financial statements have been developed in compliance with the provisions of Directive 2013/34/EU, and shall be submitted by the Moldovan economic entities as of the 2020 reporting period. Unlike the financial statements drafted before 1 January 2020, the formats of Balance Sheet, Profit and Loss Statement and Statement of Changes in Equity have been revised in full, while the format of the Cash Flows Statement has been subjected to minor amendments.