Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova

Irina Golochalova

doi:doi:10.11648/j.jfa.20190705.12

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Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova

Irina Golochalova

Published in Journal of Finance and Accounting (Volume 7, Issue 5)

Received: 11 August 2019 Accepted: 5 September 2019 Published: 19 September 2019

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Abstract

Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. According to modern accounting methodology – methodology of International Financial Reporting Standards (IFRS) the purpose of financial reporting is the presentation of useful information to a wide range of users to make managerial decisions. The users primarily consist of owners (shareholders and investors) who are interested in information about social capital changing. The study aims at establishing the correspondence between conceptual space of accounting and financial reporting system for Small and Medium-Sized Enterprises (SMEs) in the Republic of Moldova and requirements of the modern accounting methodology in the in the context of transition to an innovative development path. In the paper we paid attention to the review of the Statement of Stockholders’ Equity, which was carried out in the following stages: General characteristics of its structure in the system of Financial Statement of the Republic of Moldova; Analysis of the conceptual basis and evolution of its model; Disclosure of its peculiarities as a form reporting the financial statement system in the Republic of Moldova.

Published in	Journal of Finance and Accounting (Volume 7, Issue 5)
DOI	10.11648/j.jfa.20190705.12
Page(s)	136-145
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Small and Medium-sized Enterprises, Law of Accounting of Moldova, Modern Accounting Methodology, The Economic and Legal Approaches, Financial Statement, Statement of Stockholders, Equity

References

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APA Style

Irina Golochalova. (2019). Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. Journal of Finance and Accounting, 7(5), 136-145. https://doi.org/10.11648/j.jfa.20190705.12

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ACS Style

Irina Golochalova. Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. J. Finance Account. 2019, 7(5), 136-145. doi: 10.11648/j.jfa.20190705.12

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AMA Style

Irina Golochalova. Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. J Finance Account. 2019;7(5):136-145. doi: 10.11648/j.jfa.20190705.12

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@article{10.11648/j.jfa.20190705.12,
  author = {Irina Golochalova},
  title = {Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {136-145},
  doi = {10.11648/j.jfa.20190705.12},
  url = {https://doi.org/10.11648/j.jfa.20190705.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.12},
  abstract = {Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. According to modern accounting methodology – methodology of International Financial Reporting Standards (IFRS) the purpose of financial reporting is the presentation of useful information to a wide range of users to make managerial decisions. The users primarily consist of owners (shareholders and investors) who are interested in information about social capital changing. The study aims at establishing the correspondence between conceptual space of accounting and financial reporting system for Small and Medium-Sized Enterprises (SMEs) in the Republic of Moldova and requirements of the modern accounting methodology in the in the context of transition to an innovative development path. In the paper we paid attention to the review of the Statement of Stockholders’ Equity, which was carried out in the following stages: General characteristics of its structure in the system of Financial Statement of the Republic of Moldova; Analysis of the conceptual basis and evolution of its model; Disclosure of its peculiarities as a form reporting the financial statement system in the Republic of Moldova.},
 year = {2019}
}

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TY  - JOUR
T1  - Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova
AU  - Irina Golochalova
Y1  - 2019/09/19
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JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
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EP  - 145
PB  - Science Publishing Group
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AB  - Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. According to modern accounting methodology – methodology of International Financial Reporting Standards (IFRS) the purpose of financial reporting is the presentation of useful information to a wide range of users to make managerial decisions. The users primarily consist of owners (shareholders and investors) who are interested in information about social capital changing. The study aims at establishing the correspondence between conceptual space of accounting and financial reporting system for Small and Medium-Sized Enterprises (SMEs) in the Republic of Moldova and requirements of the modern accounting methodology in the in the context of transition to an innovative development path. In the paper we paid attention to the review of the Statement of Stockholders’ Equity, which was carried out in the following stages: General characteristics of its structure in the system of Financial Statement of the Republic of Moldova; Analysis of the conceptual basis and evolution of its model; Disclosure of its peculiarities as a form reporting the financial statement system in the Republic of Moldova.
VL  - 7
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ER  -

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Author Information

Irina Golochalova

Department of Accounting and Economic Informatics, Moldova State University, Chisinau, Republic of Moldova

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APA Style

Irina Golochalova. (2019). Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. Journal of Finance and Accounting, 7(5), 136-145. https://doi.org/10.11648/j.jfa.20190705.12

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ACS Style

Irina Golochalova. Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. J. Finance Account. 2019, 7(5), 136-145. doi: 10.11648/j.jfa.20190705.12

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AMA Style

Irina Golochalova. Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova. J Finance Account. 2019;7(5):136-145. doi: 10.11648/j.jfa.20190705.12

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@article{10.11648/j.jfa.20190705.12,
  author = {Irina Golochalova},
  title = {Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {136-145},
  doi = {10.11648/j.jfa.20190705.12},
  url = {https://doi.org/10.11648/j.jfa.20190705.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.12},
  abstract = {Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. According to modern accounting methodology – methodology of International Financial Reporting Standards (IFRS) the purpose of financial reporting is the presentation of useful information to a wide range of users to make managerial decisions. The users primarily consist of owners (shareholders and investors) who are interested in information about social capital changing. The study aims at establishing the correspondence between conceptual space of accounting and financial reporting system for Small and Medium-Sized Enterprises (SMEs) in the Republic of Moldova and requirements of the modern accounting methodology in the in the context of transition to an innovative development path. In the paper we paid attention to the review of the Statement of Stockholders’ Equity, which was carried out in the following stages: General characteristics of its structure in the system of Financial Statement of the Republic of Moldova; Analysis of the conceptual basis and evolution of its model; Disclosure of its peculiarities as a form reporting the financial statement system in the Republic of Moldova.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - Analysis of the Statement of Stockholdersʼ Equity in the Context of an Institutional Platform for Small Business Sector of the Republic of Moldova
AU  - Irina Golochalova
Y1  - 2019/09/19
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190705.12
DO  - 10.11648/j.jfa.20190705.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 136
EP  - 145
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190705.12
AB  - Small business sector dominates in the Moldavian economy. In order to support and further develop this sector in Republic of Moldova the institutional platform was formed and implemented. The efficiency of that institutional platform, however, must be judged by the context of financial result, which is accounted by means of a financial statement. According to modern accounting methodology – methodology of International Financial Reporting Standards (IFRS) the purpose of financial reporting is the presentation of useful information to a wide range of users to make managerial decisions. The users primarily consist of owners (shareholders and investors) who are interested in information about social capital changing. The study aims at establishing the correspondence between conceptual space of accounting and financial reporting system for Small and Medium-Sized Enterprises (SMEs) in the Republic of Moldova and requirements of the modern accounting methodology in the in the context of transition to an innovative development path. In the paper we paid attention to the review of the Statement of Stockholders’ Equity, which was carried out in the following stages: General characteristics of its structure in the system of Financial Statement of the Republic of Moldova; Analysis of the conceptual basis and evolution of its model; Disclosure of its peculiarities as a form reporting the financial statement system in the Republic of Moldova.
VL  - 7
IS  - 5
ER  -

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