Accounting Treatment for Separate and Consolidated Financial Statements
The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2015-09-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2015_2/MihaiRadu.pdf |
| Summary: | The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements. |
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| ISSN: | 1584-0409 1584-0409 |