The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

The aim of this article is the presentation, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplement...

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Bibliographic Details
Main Author: Corina-Graziella BÂTCĂ-DUMITRU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-05-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/the-elimination-of-shareholdings-in-subsidiaries-jointly-controlled-entities-and-associates-a118d/download-PDF/