Raportarea integrată – perspectivă pentru entităţile din Republica Moldova

Grigoroi, Lilia; Dumitru, Madalina

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dc.contributor.author	Grigoroi, Lilia
dc.contributor.author	Dumitru, Madalina
dc.date.accessioned	2022-01-11T07:21:00Z
dc.date.available	2022-01-11T07:21:00Z
dc.date.issued	2016-04
dc.identifier.isbn	978-9975-127-48-6.
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1791
dc.description	GRIGOROI, Lilia, DUMITRU, Madalina. Raportarea integrată – perspectivă pentru entităţile din Republica Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 9-15. ISBN 978-9975-127-48-6.	en_US
dc.description.abstract	The information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional financial statements and some Non-financial information, which may contain information on sustainable development, information about the entity's activities impact on the environment, and information on social responsibility. The main purpose of this article is to present the concept of integrated reporting, its advantages and disadvantages, its fundamental concepts, and its content items as a perspective for the Republic of Moldova entities. JEL: M40, M48.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	raportare integrată	en_US
dc.subject	principii	en_US
dc.subject	crearea de valoare	en_US
dc.subject	informaţii financiare şi nefinanciare	en_US
dc.subject	dezvoltare sustenabilă	en_US
dc.title	Raportarea integrată – perspectivă pentru entităţile din Republica Moldova	en_US
dc.type	Article	en_US