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
Author(s): Liudmila Lapițkaia, Alexandru LEAHOVCENCOSubject(s): Social Sciences, Economy
Published by: Center for Studies in European Integration, Academy of Economic Studies of Moldova
Keywords: presentation and disclosure the information in financial statements for SME;Directive 2013/34/EU;
Summary/Abstract: 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.
Journal: Centre for Studies in European Integration Working Papers Series
- Issue Year: 2018
- Issue No: 8
- Page Range: 21-28
- Page Count: 8
- Language: English
