Consolidated techniques for groups of enterprises with complex structure

The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one....

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Bibliographic Details
Main Author: Cristina Ciuraru-Andrica
Format: Article
Language:English
Published: University of Bacău 2009-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/36