Browsing by Subject "parent entity"

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Evolution of legislation on the consolidated accounts of financial-industrial groups

Curagău, Natalia; Popovici, Angela (ASEM, 2022)

The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the ...
Importanţa situaţiilor financiare consolidate în comunicarea financiară

Curagău, Natalia; Cuşmăunsă, Rodica (ASEM, 2019-09)

At present companies tend to concentrate because groups, including industrial and financial groups and transnational corporations, are currently a fundamental element of the world economy. The business of entities is not ...
Preconsolidare – procedeu de recalculare a indicatorilor situațiilor financiare ale entităților intrate în perimetrul de consolidare

Curagău, Natalia (ASEM, 2021-04)

The consolidated financial statements must ensure a homogeneous presentation of the group of companies included in the consolidation perimeter. For this reason, before carrying out consolidation operations, a series of ...

Now showing items 1-3 of 3

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