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Balance sheet in three decades of accounting reform in the Republic of Moldova
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| dc.contributor.author | Bajan, Maia
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| dc.date.accessioned | 2022-05-04T10:31:18Z | |
| dc.date.available | 2022-05-04T10:31:18Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2053 | |
| dc.description | BAJAN, Maia. Balance sheet in three decades of accounting reform in the Republic of Moldova = Bilanțul în trei decenii de reformă contabilă din Republica Moldova. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 134-139. ISBN 978-9975-155-66-3. | en_US |
| dc.description.abstract | The balance sheet is the main source of information for the internal and external users of the entity, which evaluates the value and structure of the company's assets, the degree of indebtedness and other indicators necessary for making managerial decisions. As the entity's financial position, the balance sheet has evolved over time, changing its content so as to provide users with the most useful information for making economic decisions. The changes included in the format of the balance sheet over the last three decades are the result of accounting reforms both quantitatively and qualitatively, which present to users the financial position of the entity. DOI: https://doi.org/10.53486/9789975155663.15; CZU: 657.1(478); JEL: M41. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | balance sheet | en_US |
| dc.subject | evolution | en_US |
| dc.subject | balance sheet functions | en_US |
| dc.title | Balance sheet in three decades of accounting reform in the Republic of Moldova | en_US |
| dc.title.alternative | Bilanțul în trei decenii de reformă contabilă din Republica Moldova | en_US |
| dc.type | Article | en_US |
