Considerații privind utilizarea Formatului de Raportare Electronic Unic la întocmirea rapoartelor financiare anuale de către anumite entități
Considerations regarding the use of European Single Electronic Format at draw up the annual financial reports by certain entities
Author(s): Alexandrina Teodora BorfoaiaSubject(s): Law, Constitution, Jurisprudence, Civil Law, ICT Information and Communications Technologies, EU-Legislation
Published by: Universul Juridic
Keywords: European Single Electronic Format; annual financial reports of issuers whose securities are listed on regulated EU markets; draw up;
Summary/Abstract: The paper aims to present the key elements of the European Single Electronic Format (ESEF), as regulated at the level of European Union. It also presents some of the clarifications provided by the European Commission on the draw up, audit and publication of the financial statements draw up in accordance with this new reporting format.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 04
- Page Range: 4-9
- Page Count: 6
- Language: Romanian
- Content File-PDF