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

摘要

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.