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334.72.012.63/.64:336.77(478) (4) |
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SM ISO690:2012 LAPIŢKAIA, Ludmila, LEAHOVCENCO, Alexandru. Requirements for the Disclosure of Financial Information for Smes in Accordance With European and National Legislation. In: Center for Studies in European Integration Working Papers Series, 2018, nr. 8, pp. 21-28. ISSN -. |
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Center for Studies in European Integration Working Papers Series | ||||||
Numărul 8 / 2018 / ISSN - /ISSNe 2537-6187 | ||||||
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CZU: 334.72.012.63/.64:336.77(478) | ||||||
Pag. 21-28 | ||||||
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This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new law on accounting. Keywords: presentation and disclosure the information in financial statements |
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Cuvinte-cheie presentation and disclosure the information in financial statements for SMEs, Directive 2013/34/EU. |
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