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  • Conținutul și modul de întocmire a notei explicative la situațiile financiare consolidate
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Practical accounting

iconConținutul și modul de întocmire a notei explicative la situațiile financiare consolidate

Începând cu perioada de gestiune 2020, entitățile-mamă ale grupurilor mari de entități, precum și ale celor mici și mijlocii în cazul în care una dintre entitățile afiliate este entitate de interes public, în conformitate cu prevederile stipulate în art. 27 din Legea contabilității și raportării financiare nr. 287/2017 (Legea nr. 287/2017) și pct. 12 din Standardul Național de Contabilitate (SNC) „Prezentarea situațiilor financiare consolidate” (Ordinul Ministrului Finanțelor nr. 93/2019 cu modificările ulterioare) sunt obligate să întocmească...

Valentina Paladi

Valentina Paladi

Natalia Tonu

Natalia Tonu

Monitorul fiscal FISC.md nr. 3(66) 2021

Institutions:

Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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