Aspecte noi privind raportarea financiară a entităților din Republica Moldova

Nederița, Alexandru; Popovici, Angela

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dc.contributor.author	Nederița, Alexandru
dc.contributor.author	Popovici, Angela
dc.date.accessioned	2021-12-20T11:13:07Z
dc.date.available	2021-12-20T11:13:07Z
dc.date.issued	2021-04
dc.identifier.isbn	978-9975-155-25-0
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1618
dc.description	NEDERIȚA, Alexandru, POPOVICI, Angela. Aspecte noi privind raportarea financiară a entităților din Republica Moldova. = New Matter Related to Financial Reporting of Moldovan Entities. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 175-183. ISBN 978-9975-155-25-0.	en_US
dc.description.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.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	balance sheet	en_US
dc.subject	financial statements	en_US
dc.subject	reporting period	en_US
dc.subject	assets, equity	en_US
dc.subject	liabilities	en_US
dc.subject	provisions	en_US
dc.subject	revenues	en_US
dc.subject	expenses	en_US
dc.title	Aspecte noi privind raportarea financiară a entităților din Republica Moldova	en_US
dc.type	Article	en_US