The Eliminations of Intra-Group Accounts, Unachieved Internal Results and Dividends

The aim of this paper is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the...

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Bibliographic Details
Main Author: Corina-Graziella BÂTCĂ-DUMITRU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-02-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/the-eliminations-of-intra-group-accounts-unachieved-internal-results-and-dividends-a95d/download-PDF/