Considerations on the Need for Consolidated Accounts, on Determining the Consolidation Perimeter and the Percentages of Control and InterestAbstract:The emergence of the groups is linked to the development strategy of the company. Therefore, when the presence on the foreign markets is intensifying or the production is diversifying a lot, enterprises can choose one of the following two ...
Year of publication: |
2013
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Authors: | Nicoleta, Guni Claudia ; Victor, Munteanu |
Published in: |
Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XIII.2013, 2, p. 594-597
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Publisher: |
Facultatea de Ştiinţe Economice |
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