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| Ultima descărcare din IBN: 2024-04-22 15:39 |
 SM ISO690:2012NEDERIŢA, Alexandru, POPOVICI, Angela. Aspecte noi privind raportarea financiară a entităților din Republica Moldova. In: International scientific conference on accounting, ISCA 2021, 1-2 aprilie 2021, Chişinău. Chișinău, Republica Moldova: 2021, Ediția 10, pp. 175-183. ISBN 978-9975-155-25-0. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| International scientific conference on accounting, ISCA 2021 Ediția 10, 2021 |
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Conferința "International scientific conference on accounting, ISCA 2021" Chişinău, Moldova, 1-2 aprilie 2021 | ||||||
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| JEL: M-41 | ||||||
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This Article tackles the basic content of the financial statement new format and the interconnection of indicators thereof with the accounts. These financial statements have been developed in compliance with the provisions of Directive 2013/34/EU, and shall be submitted by the Moldovan economic entities as of the 2020 reporting period. Unlike the financial statements drafted before 1 January 2020, the formats of Balance Sheet, Profit and Loss Statement and Statement of Changes in Equity have been revised in full, while the format of the Cash Flows Statement has been subjected to minor amendments. |
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| Cuvinte-cheie balance sheet, financial statements, reporting period, Assets, equity, liabilities, provisions, revenues, Expenses |
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