Baltariu, Carmen-Alexandra; Cirstea, Andreea - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 1-1
The purpose of this paper is to analyze the current state of consolidated reporting practiceharmonization concerning the extant methods for evaluating and reporting goodwill in the consolidatedfinancial statements of Romanian groups. In order to attain our purpose we selected financial and...