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

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.

Bibliographic Details
Main Authors: Liudmila LAPIȚKAIA, Alexandru LEAHOVCENCO
Format: Article
Language:English
Published: Academy of Economic Studies of Moldova 2018-03-01
Series:CSIE Working Papers Series
Subjects:
Online Access:http://www.csei.ase.md/wp/files/issue8/WP_ISSUE_8_LAP.pdf