RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on consolidation. Thus, the accountant will be able to verify the correctelaboration of the consolidated financial statements taking into account the profit accrued tothird party.

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Year of publication:	2011
Authors:	Deaconu, Sorin-Constantin
Published in:	Annales Universitatis Apulensis Series Oeconomica. - Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia. - Vol. 2.2011, 13, p. 7-7
Publisher:	Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Subject:	consolidated financial statements \| accounting \| accounting restatements \| minor interests

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M - Business Administration and Business Economics; Marketing; Accounting ; O - Economic Development, Technological Change, and Growth
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009395361