Bilanțul în trei decenii de reformă contabilă din Republica Moldova
Închide
Articolul precedent
Articolul urmator
381 13
Ultima descărcare din IBN:
2024-04-10 19:58
Căutarea după subiecte
similare conform CZU
657.1(478) (11)
Contabilitate (938)
SM ISO690:2012
BAJAN, Maia. Bilanțul în trei decenii de reformă contabilă din Republica Moldova. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 134-139. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.15
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.3, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

Bilanțul în trei decenii de reformă contabilă din Republica Moldova

Balance sheet in three decades of accounting reform in the Republic of Moldova

DOI:https://doi.org/10.53486/9789975155663.15
CZU: 657.1(478)
JEL: M41

Pag. 134-139

Bajan Maia
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 13 mai 2022


Rezumat

The balance sheet is the main source of information for the internal and external users of the entity, which evaluates the value and structure of the company's assets, the degree of indebtedness and other indicators necessary for making managerial decisions. As the entity's financial position, the balance sheet has evolved over time, changing its content so as to provide users with the most useful information for making economic decisions. The changes included in the format of the balance sheet over the last three decades are the result of accounting reforms both quantitatively and qualitatively, which present to users the financial position of the entity.

Cuvinte-cheie
balance sheet, evolution, balance sheet functions