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

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:
presentation and disclosure the information in financial statements for SMEs
Directive 2013/34/EU
Online Access:http://www.csei.ase.md/wp/files/issue8/WP_ISSUE_8_LAP.pdf
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spelling doaj-a7f2c17c5f1d44068cb7a7baf4f79a852020-11-24T21:54:50ZengAcademy of Economic Studies of MoldovaCSIE Working Papers Series2537-61872018-03-0182128Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National LegislationLiudmila LAPIȚKAIA0Alexandru LEAHOVCENCO1Academy of Economic Studies of MoldovaAcademy of Economic Studies of MoldovaThis 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.http://www.csei.ase.md/wp/files/issue8/WP_ISSUE_8_LAP.pdfpresentation and disclosure the information in financial statements for SMEsDirective 2013/34/EU
collection DOAJ
language English
format Article
sources DOAJ
author Liudmila LAPIȚKAIA
Alexandru LEAHOVCENCO
spellingShingle Liudmila LAPIȚKAIA
Alexandru LEAHOVCENCO
Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
CSIE Working Papers Series
presentation and disclosure the information in financial statements for SMEs
Directive 2013/34/EU
author_facet Liudmila LAPIȚKAIA
Alexandru LEAHOVCENCO
author_sort Liudmila LAPIȚKAIA
title Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
title_short Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
title_full Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
title_fullStr Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
title_full_unstemmed Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation
title_sort requirements for the disclosure of financial information for smes in accordance with european and national legislation
publisher Academy of Economic Studies of Moldova
series CSIE Working Papers Series
issn 2537-6187
publishDate 2018-03-01
description 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.
topic presentation and disclosure the information in financial statements for SMEs
Directive 2013/34/EU
url http://www.csei.ase.md/wp/files/issue8/WP_ISSUE_8_LAP.pdf
work_keys_str_mv AT liudmilalapitkaia requirementsforthedisclosureoffinancialinformationforsmesinaccordancewitheuropeanandnationallegislation
AT alexandruleahovcenco requirementsforthedisclosureoffinancialinformationforsmesinaccordancewitheuropeanandnationallegislation
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