Basic Accounting Principles – Reference for the Consolidated Financial Reports

Nistor Ion ()
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Nistor Ion: “Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 947-950

Abstract: Through the implementation of the VII-th European Directive in the national legislations, the Community countries had established which are the companies obliged to draw up and publlish consolidated accounts. Therefore, as a general rule, the mother company is obliged to supply, alongside with its own synthesis documents, to draw up and submit the consolidated accounts also (balance sheet, profit-and-loss account, annex), in compliance with the basic accounting principles. This paper purpose is to emphasize which are these principles found on the basis of the consolidated financial reports building up.

Keywords: basic accounting principles; consolidated financial reports (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:947-950

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