Requirements for the Disclosure of Financial Information for Smes in Accordance With European and National Legislation
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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

Requirements for the Disclosure of Financial Information for Smes in Accordance With European and National Legislation

CZU: 334.72.012.63/.64:336.77(478)

Pag. 21-28

Lapiţkaia Ludmila, Leahovcenco Alexandru
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 16 mai 2018


Rezumat

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

Cuvinte-cheie
presentation and disclosure the information in financial statements for SMEs, Directive 2013/34/EU.