Abstract:
In the some countries contain of financial statements depend at the number of factors. The primary factors are source of financing, legal base, taxation. At present time in Republic Moldova by elaboration project forms of financial statements take into consideration as this factors as regiments IFRS and Directives EU.
Description:
ŢURCANU, Viorel. Factorii care influenţează conţinutul situaţiilor financiare. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 17-18. ISBN 978-9975-4242-7-1.
