Структура бухгалтерского баланса в Молдове и сравнение с ЕС и США

Балануца, Владимир; Хитряк, Анна

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/3616

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DC Field	Value	Language
dc.contributor.author	Балануца, Владимир	-
dc.contributor.author	Хитряк, Анна	-
dc.date.accessioned	2024-09-16T11:00:00Z	-
dc.date.available	2024-09-16T11:00:00Z	-
dc.date.issued	2024-03	-
dc.identifier.isbn	978-9975-167-63-5 (PDF).	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/3616	-
dc.description	БАЛАНУЦА, Владимир, ХИТРЯК, Анна. Структура бухгалтерского баланса в Молдове и сравнение с ЕС и США = The Structure of Accounting in Moldova and Comparative Analysis with the EU and USA. Науч. руководитель Михаил ГЕРАСИМОВ. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 378-379. ISBN 978-9975-167-63-5 (PDF).	en_US
dc.description.abstract	This paper provides a comprehensive analysis of the accounting structure in Moldova, comparing it with the accounting systems in the European Union (specifically Germany, France, and Italy) and the United States. It highlights the key differences and similarities in accounting practices, focusing on the treatment of assets, liabilities, revenues, and expenses, consolidation practices, and tax accounting. The study aims to identify areas where Moldova can align its accounting practices with international standards to improve its financial reporting transparency and attract global investments CZU: 657.375.1(4+478+73); JEL: М41; DOI: https://doi.org/10.53486/issc2024.99	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	European Union	en_US
dc.subject	accounting	en_US
dc.subject	Republic of Moldova	en_US
dc.subject	USA	en_US
dc.subject	IFRS	en_US
dc.subject	GAAP	en_US
dc.subject	financial reporting	en_US
dc.subject	comparative analysis	en_US
dc.title	Структура бухгалтерского баланса в Молдове и сравнение с ЕС и США	en_US
dc.title.alternative	The Structure of Accounting in Moldova and Comparative Analysis with the EU and USA	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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