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SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT
Domnisoru, Sorin; Gherghinescu, Oana; Ogarca, Radu - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 10-10
, audit, on one side, and on the other side, the definitions for control functionof management, respectively, control … clarify this issue. In orderto highlight the complexity and the integrality of the management function, the analysis of …
Persistent link: https://www.econbiz.de/10008776023
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ROLE OF ACCOUNTING AND CONTROL PROCEDURES IN PROVIDING A SUCCESSFUL MANAGEMENT OF THE ACCOUNTS CONSOLIDATION PROCESS
Domnisoru, Sorin; Goagara, Daniel; Vinatoru, Sorin-Sandu - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 26-26
In numerous cases, there are significant differences among the evaluation andpresentation rules applied by entities, members of a group, concerning the elaboration of individualfinancial statements. In their turn, the consolidated financial statements should allow ahomogenous representation of...
Persistent link: https://www.econbiz.de/10008497479