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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 |
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
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Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
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DOI:https://doi.org/10.53486/9789975155663.15 | ||||||
CZU: 657.1(478) | ||||||
JEL: M41 | ||||||
Pag. 134-139 | ||||||
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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. |
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Cuvinte-cheie balance sheet, evolution, balance sheet functions |
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