Considerations on Consolidated Financial Statements of the Group

Guni Claudia Nicoleta ()
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Guni Claudia Nicoleta: Spiru Haret University

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1268-1273

Abstract: The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple accessory of the annual accounts of the dominant company. The group of companies, by its consolidated synthesis documents, shall provide accounting information that corresponds, in every respect, to its qualitative characteristics.

Keywords: the theory of property; the entity theory; the extended theory of the parent company. (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2013
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