Since 2014
Consolidated techniques for groups of enterprises with complex structure
Studies and Scientific Researches: Economics Edition
View Archive Info| Field | Value | |
| Title |
Consolidated techniques for groups of enterprises with complex structure
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| Creator |
Ciuraru-Andrica, Cristina
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| Subject |
consolidated financial statements; levels consolidation; direct consolidation
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| Description |
The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2009-12-14
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://sceco.ub.ro/index.php/SCECO/article/view/36
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 14 (2009)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 14 (2009) 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://sceco.ub.ro/index.php/SCECO/article/view/36/36
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