Consolidated techniques for groups of enterprises with complex structure

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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Year of publication:	2009
Authors:	Ciuraru-Andrica, Cristina
Published in:	Studies and Scientific Researches. Economics Edition. - Facultatea de Ştiinţe Economice. - 2009, 14
Publisher:	Facultatea de Ştiinţe Economice
Subject:	Consolidated financial statements \| levels consolidation \| direct consolidation

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008620552