Record Details

SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION

Studies and Scientific Researches: Economics Edition

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Field Value
 
Title SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION
 
Creator Deju, Mihai
 
Subject amortization/depreciation; accounts’ homogenization; different accounting policies
M41
 
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.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2017-12-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/391
10.29358/sceco.v0i26.391
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 26 (2017)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 26 (2017)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/391/367
http://www.sceco.ub.ro/index.php/SCECO/article/view/391/pdf
 
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