Accounting Treatment for Separate and Consolidated Financial Statements

Iuliana Oana Mihai () and Riana Iren Radu
Additional contact information
Iuliana Oana Mihai: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2015, issue 2, 140-145

Abstract: The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

Keywords: Consolidation of financial statement; IFRS; Control; Investment; Parent company (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.eia.feaa.ugal.ro/images/eia/2015_2/MihaiRadu.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:ddj:fseeai:y:2015:i:2:p:140-145

Access Statistics for this article

More articles in Economics and Applied Informatics from "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Gianina Mihai ().