Record Details

Similarities and disparities between Romanian individual and consolidated financial group statements

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title Similarities and disparities between Romanian individual and consolidated financial group statements
 
Creator Tanasa, Florentin
Prodan, Doina
 
Subject consolidated financial statements; accounting standards; consolidation perimeter; percentages of interest
M40; M41.
 
Description The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, percentages of interests, methods of consolidation, or restatements. For a more complete view regarding consolidated annual accounts, it is necessary to delimit and define these particular elements. This approach targets the presentation of our vision over positioning, place and function of financial consolidated statements in the process of the financial report. The study envisages a summary and comparison of ideas found on this subject in thespecialty literature, the regulations developed by various international bodies. Thus, we think it will facilitate the correct positioning of the consolidated financial statements and the consolidated accounts’ concepts. To achieve the proposed desiderates, we have used a constructive methodology for identifying disagreements, approvals and development of a speech to more efficient and effective management of the mentioned concepts.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2012-12-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/85
10.29358/sceco.v0i16-17.85
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 16-17 (2012): Combined issue for 2011 and 2012
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 16-17 (2012): Combined issue for 2011 and 2012
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/85/85