Practical accounting
Prezentarea informației privind părțile afiliate în Nota explicativă la situațiile financiare întocmite conform SNC și IFRS
Dezvăluirea informației în Note explicative la situațiile financiare reprezintă o cerință stipulată în diverse acte normative autohtone, cum ar fi: Legea nr. 287/2017 contabilității și raportării financiare (Legea nr. 287/2017), Standardele Naționale de Contabilitate (SNC), Standardele Internaționale de Raportare Financiare (SIRF sau IFRS). În particular, în art. 22 alin. (2) din Legea nr. 287/2017 se stipulează că nota explicativă conţine informaţii suplimentare care nu sunt incluse în situaţiile financiare. Volumu...
Monitorul fiscal FISC.md nr.2 (79) 2023
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The date of publishing:
12 May /2023 08:07
Domeniu:
SNC | Contabilitate
Tags:
Contabilitate | SNC
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