SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous cha...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Bacău
2017-12-01
|
| Series: | Studies and Scientific Researches: Economics Edition |
| Subjects: | |
| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/391 |
| _version_ | 1819109959490600960 |
|---|---|
| author | Mihai Deju |
| author_facet | Mihai Deju |
| author_sort | Mihai Deju |
| collection | DOAJ |
| description | The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which, in turn, goes through a permanent transformation as a result of the globalization of national economies. These novelties raise the necessity of debates organised by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation. The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation. |
| first_indexed | 2024-12-22T03:34:07Z |
| format | Article |
| id | doaj.art-63f90e347a3f4db28ab0731af9156612 |
| institution | Directory Open Access Journal |
| issn | 2066-561X 2344-1321 |
| language | English |
| last_indexed | 2024-12-22T03:34:07Z |
| publishDate | 2017-12-01 |
| publisher | University of Bacău |
| record_format | Article |
| series | Studies and Scientific Researches: Economics Edition |
| spelling | doaj.art-63f90e347a3f4db28ab0731af91566122022-12-21T18:40:25ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212017-12-0102610.29358/sceco.v0i26.391367SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATIONMihai Deju0"Vasile Alecsandri" University of Bacau, Faculty of EconomicsThe preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which, in turn, goes through a permanent transformation as a result of the globalization of national economies. These novelties raise the necessity of debates organised by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation. The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation.http://sceco.ub.ro/index.php/SCECO/article/view/391amortization/depreciationaccounts’ homogenizationdifferent accounting policies |
| spellingShingle | Mihai Deju SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION Studies and Scientific Researches: Economics Edition amortization/depreciation accounts’ homogenization different accounting policies |
| title | SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION |
| title_full | SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION |
| title_fullStr | SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION |
| title_full_unstemmed | SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION |
| title_short | SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION |
| title_sort | specific operations for accounts homogenization with a view to consolidation |
| topic | amortization/depreciation accounts’ homogenization different accounting policies |
| url | http://sceco.ub.ro/index.php/SCECO/article/view/391 |
| work_keys_str_mv | AT mihaideju specificoperationsforaccountshomogenizationwithaviewtoconsolidation |