Consolidated Financial Statements – in IAS 27 perspective
The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the s...
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| Format: | Article |
| Language: | English |
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University of Bacău
2012-12-01
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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/78 |