Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты

Цуркану, Виорел; Голочалова, Ирина

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dc.contributor.author	Цуркану, Виорел
dc.contributor.author	Голочалова, Ирина
dc.date.accessioned	2020-02-10T09:21:42Z
dc.date.available	2020-02-10T09:21:42Z
dc.date.issued	2019-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/35
dc.description	ЦУРКАНУ, Виорел, ГОЛОЧАЛОВА, Ирина. Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 124-133. ISBN 978-9975-127-67-7.	en_US
dc.description.abstract	The purpose of this paper is to analyze the current state of methodology for preparation consolidated financial reporting in the context of harmonization of the system accounting. As is known, the key element of this methodology is format of consolidation. However, there are two concepts of this format now: concept of management based on an interest in a partnership and concept of control on the basis in the authorities. Authors to disclose that issue through the prism to study Directive EU and IFRS. CZU: 657.05:657.37(100) ; JEL М 41, G 32, G34	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	consolidated financial statements	en_US
dc.subject	format of control	en_US
dc.subject	level of consolidation	en_US
dc.subject	conception of consolidation	en_US
dc.title	Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты	en_US
dc.type	Article	en_US