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Advanced Search Results For "Directive 2013/34/EU"

1 - 4 of 4 results for
 "Directive 2013/34/EU"
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Compliance with Corporate Governance Principles by Energy Companies Compared with All Companies Listed on the Warsaw Stock Exchange

Publication Type: Academic Journal

Source(s): Energies, Vol 15, Iss 6481, p 6481 (2022)

Abstract: Disclosure of non-financial information, especially regarding corporate governance (CG), is an important element of companies’ communication with their stakeholders. This paper sets out to define—from a theoretical and practical perspective—the scope o...

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

Publication Type: Academic Journal

Source(s): CSIE Working Papers Series, Iss 8, Pp 21-28 (2018)

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 ...

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IMPLEMENTATION OF DIRECTIVE 2013/34/EU IN UKRAINE WITH INTERNATIONAL EXPERIENCE

Publication Type: Academic Journal

Source(s): Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, Vol 10, Iss 175, Pp 6-10 (2015)

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Abstract: Basic changes that is contained by Directive of 2013/34/ЄС are grouped in the article. The debatable questions of Directive, certain the European researchers, are exposed. The features of introduction of Directive are distinguished in the separate coun...

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THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

Publication Type: Academic Journal

Source(s): Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 2, Iss 2, Pp 197-205 (2014)

Authors:

Abstract: The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets ...

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