AZZALI, Stefano; FORNACIARI, Luca - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) Special, pp. 268-282
In group accounting, the reconciliation between net income and equity of the parent company and their corresponding value in consolidated financial statements is becoming increasingly relevant. In Italy, the Reconciliation Statement (RS) has been required for all listed companies by the...