Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

Doina Tilea () and Alexandra Ana Maria Serban ()
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Alexandra Ana Maria Serban: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue 3, 171-173

Abstract: To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

Keywords: Consolidated financial statements; assessment; accounts; wording (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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