Similarities and disparities between Romanian individual and consolidated financial group statements

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...

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Bibliographic Details
Main Authors: Florentin Tanasa, Doina Prodan
Format: Article
Language:English
Published: University of Bacău 2012-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
consolidated financial statements
accounting standards
consolidation perimeter
percentages of interest
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/85

Internet

http://sceco.ub.ro/index.php/SCECO/article/view/85

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