Consolidated techniques for groups of enterprises with complex structure

Cristina Ciuraru-Andrica

Studies and Scientific Researches. Economics Edition, 2009, issue 14

Abstract: The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option.

Keywords: Consolidated financial statements; levels consolidation; direct consolidation (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:09-14-04

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