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<creators>
<creator>
<creatorName>Curagău, N.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Grupurile de entități și importanța acestora în comunicarea financiară internațională</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2014</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1857-1433</relatedIdentifier>
<subjects>
<subject>Consolidated  financial  statements</subject>
<subject>consolidation  perimeter</subject>
<subject>defining  subsidiaries</subject>
<subject>participations  and  entities  controlled</subject>
<subject>capital  notion  of  self-control  and  transparency</subject>
<subject>Financial-industrial  groups</subject>
<subject>the  legal  framework of branches</subject>
</subjects>
<dates>
<date dateType='Issued'>2014-06-02</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'>Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate accounting and auditing cover two vital components of financial disclosure, which are:- financial reporting using recognized financial reporting standards and auditing these reports, using recognized auditing standards. Financial disclosure is a major part of good corporate governance. The consolidation of financial reports is a consequence (an effect) of the process of concentration and centralization of capital, the incorporation of subsidiaries, branches within concerns and groups of companies within the limits of some national frontiers of several governments on an international scale.</description>
</descriptions>
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<format>application/pdf</format>
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</resource>