SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodw...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2013-07-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2013/n1/124.pdf |