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

Liudmila Lapițkaia and Alexandru Leahovcenco

CSIE Working Papers, 2018, issue 8, 21-28

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.

Keywords: presentation and disclosure the information in financial statements for SMEs; Directive 2013/34/EU. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:aem:wpaper:y:2018:i:8:p:21-28

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