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  • Includerea analizei activității economico-financiare a entității în note explicative la situațiile financiare
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Practical accounting

iconIncluderea analizei activității economico-financiare a entității în note explicative la situațiile financiare

În conformitate cu prevederile art.33 alin.(3) din Legea contabilității și raportării financiare nr.287 din 15 decembrie 2017 (în continuare - Legea nr. 287/2017) entitățile de interes public sunt obligate să prezinte situațiile financiare individuale, raportul conducerii şi raportul auditorului, în termen de 120 de zile de la ultima zi a perioadei de gestiune, iar celelalte entități, cu excepția entității de interes public, sunt obligate să prezinte situațiile financiare individuale, raportul conducerii și raportul auditorului, după caz, în...

Valentina Paladi

Valentina Paladi

Valentina Panuș

Valentina Panuș

Monitorul fiscal FISC.md nr.4 (81) 2023

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