Considerations on the Need for Consolidated Accounts, on Determining the Consolidation Perimeter and the Percentages of Control and InterestAbstract:The emergence of the groups is linked to the development strategy of the company. Therefore, when the presence on the foreign markets is intensifying or the production is diversifying a lot, enterprises can choose one of the following two possibilities: they either retain their legal unit and create departments or branches, or create new companies that have their own legal personality, being under the control of the parent company

Guni Claudia Nicoleta and Munteanu Victor

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 2, 594-597

JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2013
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