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SM ISO690:2012 CURAGĂU, Natalia. Grupurile de entități și importanța acestora în comunicarea financiară internațională. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 1, pp. 202-207. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 1 / 2014 / ISSN 1857-1433 | ||||||
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Pag. 202-207 | ||||||
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Developing laws and policies according to EU standards in accounting is one of the structural elements that could contribute to Moldova's European integration. EU legislation and policies in the field of corporate accounting and auditing cover two vital components of financial disclosure, which are:- financial reporting using recognized financial reporting standards and auditing these reports, using recognized auditing standards. Financial disclosure is a major part of good corporate governance. The consolidation of financial reports is a consequence (an effect) of the process of concentration and centralization of capital, the incorporation of subsidiaries, branches within concerns and groups of companies within the limits of some national frontiers of several governments on an international scale. |
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Cuvinte-cheie Consolidated financial statements, consolidation perimeter, defining subsidiaries, participations and entities controlled, capital notion of self-control and transparency, Financial-industrial groups, the legal framework of branches |
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