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

Autor:	Mihai Deju
Jazyk:	angličtina
Rok vydání:	2020
Předmět:	consolidation of accounts consolidation procedures global integration direct consolidation Business HF5001-6182 Economics as a science HB71-74
Zdroj:	Studies and Scientific Researches: Economics Edition, Vol 0, Iss 32 (2020)
Druh dokumentu:	article
ISSN:	2066-561X 2344-1321
DOI:	10.29358/sceco.v0i32.478
Popis:	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 generates intense debates among accounting specialists with the aim of finding practical solutions that facilitate the understanding and correct application of accounting regulations in the area of consolidating accounts. The present article approaches, by means of a case study, the specific aspects related to the consolidation of affiliated entities’ accounts by means of using the global integration method and the direct consolidation procedure.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/8e7e1d3dc2ed49509a3b788bb6b6397a Zobrazit plný text záznamu View record in DOAJ