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Grupurile de entități și importanța acestora în comunicarea financiară internațională

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dc.contributor.author Curagău, Natalia
dc.date.accessioned 2015-07-07T03:35:22Z
dc.date.available 2015-07-07T03:35:22Z
dc.date.issued 2014
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/123456789/110
dc.description Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433. Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5. [33+657]:378.633(478-25)(082)=135.1=111 en_US
dc.description.abstract Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate accounting and auditing cover two vital components of financial disclosure, which are:- financial reporting using recognized financial reporting standards and auditing these reports, using recognized auditing standards. Financial disclosure is a major part of good corporate governance. The consolidation of financial reports is a consequence (an effect) of the process of concentration and centralization of capital, the incorporation of subsidiaries, branches within concerns and groups of companies within the limits of some national frontiers of several governments on an international scale. en_US
dc.publisher Academide de Studii Economice a Moldovei en_US
dc.relation.ispartofseries Analele ASEM ediţia a XII-a;Nr. 1 / 2014
dc.subject consolidated financial statements en_US
dc.subject consolidation perimeter en_US
dc.subject defining subsidiaries en_US
dc.subject financial-industrial groups en_US
dc.subject the legal framework of branches en_US
dc.title Grupurile de entități și importanța acestora în comunicarea financiară internațională en_US
dc.type Article en_US

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