| Articolul precedent |
| Articolul urmator |
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 739 60 |
| Ultima descărcare din IBN: 2024-04-28 14:03 |
| Căutarea după subiecte similare conform CZU |
| [657.2+347.73](478) (1) |
| Contabilitate (953) |
| Drept comercial. Dreptul societăţilor comerciale (1302) |
 SM ISO690:2012VÎRTOSU, Artur. Aspecte generale privind proiectul legii contabilităţii şi raportării financiare. In: Competitivitatea şi inovarea în economia cunoaşterii, 22-23 septembrie 2017, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2017, Vol.3, pp. 215-222. ISBN 978- 9975-75-897-0. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Vol.3, 2017 |
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Conferința "Competitivitatea şi inovarea în economia cunoaşterii" Chișinău, Moldova, 22-23 septembrie 2017 | ||||||
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| CZU: [657.2+347.73](478) | ||||||
| JEL: M41 | ||||||
| Pag. 215-222 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
The commitments undertaken by the Republic of Moldova by signing the Association Agreement with the European Union requires the harmonizing of national legislation with the European Directives, especially in the field of accounting, it condition the transposition of the provisions of the acquis-communautaire in the field of financial reporting. The Draft Law on Accounting, adopted in first reading by the Parliament, contains new provisions for the national legislation, the main ones referring to: -classification of entities and groups; -definition of public interest entity; -disclosure requirements in the explanatory notes; -management report; -payments to government; -consolidated financial statements; -audit of financial statements, etc. The draft law is analyzed in order to elucidate the differences with the law in force, as well as to highlight some new provisions in the field of accounting |
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| Cuvinte-cheie Accountancy, financial situations, classification of entities, management's report |
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