Similarities and disparities between Romanian individual and consolidated financial group statements
The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, perc...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
University of Bacău
2012-12-01
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Series: | Studies and Scientific Researches: Economics Edition |
Subjects: | |
Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/85 |