Abstract:
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 protection of the rights and legitimate interests of members of financial and industrial groups, including regulating the aggregation and presentation of information about the companies of the group in consolidated financial statements. The company that controls the financial and industrial group is liable for its obligations with all property belonging to it on the basis of property rights and is not responsible for the obligations of the members of the financial and industrial group. The specifics of the responsibility of the parent organization and members of the financial and industrial group are established in the agreement on the creation of the group. DOI: https://doi.org/10.53486/9789975155663.13; CZU: 657.375.6; JEL: M41.
Description:
CURAGĂU, Natalia, POPOVICI, Angela. Evolution of legislation on the consolidated accounts of financial-industrial groups = Evoluția reglementărilor cu privire la conturile consolidate ale grupurilor financiar-industriale. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 115-121. ISBN 978-9975-155-66-3.
