A CASE STUDY ON THE CONSOLIDATION OF FINANCIAL STATEMENTS OF ENTITIES AFFILIATED THROUGH DIRECT CONSOLIDATION PROCEDURE

A CASE STUDY ON THE CONSOLIDATION OF FINANCIAL STATEMENTS OF ENTITIES AFFILIATED THROUGH DIRECT CONSOLIDATION PROCEDURE

The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in the field of accounting. This situation gene...

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Bibliographic Details
Main Author: Mihai Deju
Format: Article
Language:English
Published: University of Bacău 2020-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
consolidation of accounts
consolidation procedures
global integration
direct consolidation
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/478

Internet

http://sceco.ub.ro/index.php/SCECO/article/view/478

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