Opportunity and accounts consolidation conditions

Brabete Valeriu and Dragan Cristian
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Dragan Cristian: University of Craiova, Faculty of Economics and Business Administration, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2008, vol. 1, issue 10, 22-27

Abstract: The making of consolidated accounts justifies its necessity just from the perspective of the elimination of this appreciation difficulty by third persons of the financial situation and of the profitableness of a group’s companies. Viewed from this perspective, the consolidated accounts made by the leader entity present information that allow an analysis of the financial structure and of the group’s profitableness, complementary to the individual (social) accounts, taking into consideration the capital connections that the leader has with the other entities in the group.

Keywords: consolidation; entities group; opportunity; financial statements; faithful image. (search for similar items in EconPapers)
JEL-codes: M00 M1 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2008:i:10:p:22-27

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