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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The Body of Expert and Licensed Accountants of Romania
2021-05-01
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doaj-1b57102a21b44e058e004f6edbf809ed2021-05-29T14:02:03ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212021-05-0124192710.37945/cbr.2021.04.0326688921The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and AssociatesCorina-Graziella BÂTCĂ-DUMITRU0Bucharest University of Economic StudiesThe 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 supplemented, of the elimination of the shareholdings in subsidiaries, the sharing of the subsidiary’s equity, depending on the percentage of the interest, into the part that belongs to the company that consolidates and the part that belongs to the non-controlling interests, the elimination of the shareholdings owned in jointly controlled entities and in associates, as well as the determination of the equated shareholdings and the goodwill. https://www.ceccarbusinessreview.ro/the-elimination-of-shareholdings-in-subsidiaries-jointly-controlled-entities-and-associates-a118d/download-PDF/ sharesparticipating sharesconsolidationparentsubsidiariesjointly controlled entitiesassociates |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Corina-Graziella BÂTCĂ-DUMITRU |
spellingShingle |
Corina-Graziella BÂTCĂ-DUMITRU The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates CECCAR Business Review shares participating shares consolidation parent subsidiaries jointly controlled entities associates |
author_facet |
Corina-Graziella BÂTCĂ-DUMITRU |
author_sort |
Corina-Graziella BÂTCĂ-DUMITRU |
title |
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates |
title_short |
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates |
title_full |
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates |
title_fullStr |
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates |
title_full_unstemmed |
The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates |
title_sort |
elimination of shareholdings in subsidiaries, jointly controlled entities and associates |
publisher |
The Body of Expert and Licensed Accountants of Romania |
series |
CECCAR Business Review |
issn |
2668-8921 2668-8921 |
publishDate |
2021-05-01 |
description |
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 supplemented, of the elimination of the shareholdings in subsidiaries, the sharing of the subsidiary’s equity, depending on the percentage of the interest, into the part that belongs to the company that consolidates and the part that belongs to the non-controlling interests, the elimination of the shareholdings owned in jointly controlled entities and in associates, as well as the determination of the equated shareholdings and the goodwill. |
topic |
shares participating shares consolidation parent subsidiaries jointly controlled entities associates |
url |
https://www.ceccarbusinessreview.ro/the-elimination-of-shareholdings-in-subsidiaries-jointly-controlled-entities-and-associates-a118d/download-PDF/
|
work_keys_str_mv |
AT corinagraziellabatcadumitru theeliminationofshareholdingsinsubsidiariesjointlycontrolledentitiesandassociates AT corinagraziellabatcadumitru eliminationofshareholdingsinsubsidiariesjointlycontrolledentitiesandassociates |
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