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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| Format: | Article |
| Language: | English |
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University of Bacău
2009-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
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| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/36 |
| Summary: | 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. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option. |
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| ISSN: | 2066-561X 2344-1321 |