Modernization of the statement of changes in equity in the context of the implementation of the concept of usefulness of information for decision-making

dc.contributor.authorGolochalova, Irinaen
dc.date.accessioned2025-05-07T11:17:41Z
dc.date.issued2023-07-24
dc.description.abstractThe most important circumstance of its format modification is the transition to a new development paradigm caused by changes in social relations. In the context of the transition to the concept of sustainable development, and the strengthening of users' requirements for the usefulness of business reporting for the purposes of its sustainability, the study of the format of the Statement of Changes in Equity is of particular interest, which is due to four reasons.en
dc.identifier.citationGOLOCHALOVA, Irina. Modernization of the statement of changes in equity in the context of the implementation of the concept of usefulness of information for decision-making. In: Achiziții Publice Durabile: provocări și oportunități = Sustainable Public Procurement: challenges and opportunities: simpozion științifico-practic internațional, 23-24 iunie 2023. Chișinău: CEP USM, 2024, pp. 50-56. ISBN 978-9975-62-674-3 (PDF)en
dc.identifier.isbn978-9975-62-674-3 (PDF)
dc.identifier.urihttps://msuir.usm.md/handle/123456789/18017
dc.language.isoruru
dc.publisherCEP USM
dc.subjectutility of informationen
dc.subjectequity capital modelen
dc.subjectconcept of capitalen
dc.subjectReport SCEen
dc.subjectconcept of presentation of information in the SCEen
dc.subjectIFRS methodology âen
dc.titleModernization of the statement of changes in equity in the context of the implementation of the concept of usefulness of information for decision-makingen
dc.typeArticle

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