Consolidated techniques for groups of enterprises with complex structure

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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Main Author: Cristina Ciuraru-Andrica
Format: Article
Language:English
Published: University of Bacău 2009-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
consolidated financial statements
levels consolidation
direct consolidation
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/36
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spelling doaj-f95be4d0a4154dcdb46b0cd3616c15bb2020-11-25T00:39:34ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212009-12-0101410.29358/sceco.v0i14.3636Consolidated techniques for groups of enterprises with complex structureCristina Ciuraru-AndricaThe 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.http://sceco.ub.ro/index.php/SCECO/article/view/36consolidated financial statementslevels consolidationdirect consolidation
collection DOAJ
language English
format Article
sources DOAJ
author Cristina Ciuraru-Andrica
spellingShingle Cristina Ciuraru-Andrica
Consolidated techniques for groups of enterprises with complex structure
Studies and Scientific Researches: Economics Edition
consolidated financial statements
levels consolidation
direct consolidation
author_facet Cristina Ciuraru-Andrica
author_sort Cristina Ciuraru-Andrica
title Consolidated techniques for groups of enterprises with complex structure
title_short Consolidated techniques for groups of enterprises with complex structure
title_full Consolidated techniques for groups of enterprises with complex structure
title_fullStr Consolidated techniques for groups of enterprises with complex structure
title_full_unstemmed Consolidated techniques for groups of enterprises with complex structure
title_sort consolidated techniques for groups of enterprises with complex structure
publisher University of Bacău
series Studies and Scientific Researches: Economics Edition
issn 2066-561X
2344-1321
publishDate 2009-12-01
description 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.
topic consolidated financial statements
levels consolidation
direct consolidation
url http://sceco.ub.ro/index.php/SCECO/article/view/36
work_keys_str_mv AT cristinaciuraruandrica consolidatedtechniquesforgroupsofenterpriseswithcomplexstructure
_version_ 1725293716137050112

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