CSIE Working Papers Series (Mar 2018)

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

  • Liudmila LAPIȚKAIA,
  • Alexandru LEAHOVCENCO

Journal volume & issue
no. 8
pp. 21 – 28


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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.