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Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation

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dc.contributor.author Lapițcaia, Liudmila
dc.contributor.author Leahovcenco, Alexandru
dc.date.accessioned 2021-07-05T06:12:24Z
dc.date.available 2021-07-05T06:12:24Z
dc.date.issued 2018-03
dc.identifier.issn 2537-6187
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/123456789.1/100
dc.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. en_US
dc.description.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 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject presentation and disclosure the information in financial statements for SMEs en_US
dc.subject Directive 2013/34/EU en_US
dc.title Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation en_US
dc.type Article en_US


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