Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2049
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dc.contributor.authorNederița, Alexandru
dc.date.accessioned2022-05-04T10:12:57Z
dc.date.available2022-05-04T10:12:57Z
dc.date.issued2022
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/2049
dc.descriptionNEDERIȚA, Alexandru. Considerations about the structure and preparation method of the new format of profit and loss statement = Considerații privind structura și modul de întocmire a noului format al situației de profit și pierdere. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 103-108. ISBN 978-9975-155-66-3.en_US
dc.description.abstractThe new format of profit and loss statement was elaborated based on the Annex VI of the Directive 2013/34/EU and entered into force starting reporting period 2020. In this format additionally were included several categories of income and expenses that characterize the operational and financial activities of the entity. This article examines the main issues concerning to the structure and preparation method of the profit and loss statement which relate to: general rules for preparation the profit and loss statement; the way of calculation the indicators related to revenues, expenses and financial results; the structure of the notes to the profit and loss statements; the presentation of the information related to the expenses classified by nature. The accounting regulations of the Republic of Moldova provide for two formats of the profit and loss statement (complete and condensed) which are prepared according to the category and information needs of the entity. DOI: https://doi.org/10.53486/9789975155663.11; CZU: 657.44; JEL: M 41.en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectprofit and loss statementen_US
dc.subjectentityen_US
dc.subjectexplanatory notesen_US
dc.subjectrevenuesen_US
dc.subjectexpensesen_US
dc.subjectfinancial resulten_US
dc.subjectfinancial perioden_US
dc.subjectfinancial performanceen_US
dc.titleConsiderations about the structure and preparation method of the new format of profit and loss statementen_US
dc.title.alternativeConsiderații privind structura și modul de întocmire a noului format al situației de profit și pierdereen_US
dc.typeArticleen_US
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