Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information

Motoniu Ioan Dumitru ()
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Motoniu Ioan Dumitru: “Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 863-868

Abstract: The purpose of the present paper is that one to emphasize the fact that the companies operate very well having on their base the consolidated accounts, these consolidated accounts being as a matter of fact an important management and information instrument for the companies of a group, and for the thirds also.

Keywords: consolidated accounts; management instrument; group of companies; mother-company (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xi:y:2011:i:9:p:863-868

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