Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

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Year of publication:	2013
Authors:	Tilea, Doina Maria ; Serban, Alexandra Ana Maria
Published in:	Knowledge Horizons - Economics. - Facultatea de Finante, Banci si Contabilitate. - Vol. 5.2013, 3, p. 171-173
Publisher:	Facultatea de Finante, Banci si Contabilitate
Subject:	Consolidated financial statements \| assessment \| accounts \| wording

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Extent:	application/pdf text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010895419