RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Sorin-Constantin Deaconu

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, 7

Abstract: This paper deals interdisciplinary with issues related to accounting's groups of companies, offering solutions or answers to immediate problems of accounting practice, and propose viable theoretical generalizations at least concerning the ongoing development of the participating entities on consolidation. Thus, the accountant will be able to verify the correct elaboration of the consolidated financial statements taking into account the profit accrued to third party.

Keywords: consolidated financial statements; accounting; accounting restatements; minor interests (search for similar items in EconPapers)
JEL-codes: M O (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/1320112/07.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:7

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().