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Preliminary procedures and characteristics underlying the application of consolidation techniques
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| dc.contributor.author | Curagău, Natalia
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| dc.contributor.author | Cușmăunsă, Rodica
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| dc.contributor.author | Țugulschi, Iuliana
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| dc.date.accessioned | 2023-03-20T11:01:39Z | |
| dc.date.available | 2023-03-20T11:01:39Z | |
| dc.date.issued | 2022-09 | |
| dc.identifier.isbn | 978-9975-3590-6-1 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2611 | |
| dc.description | CURAGĂU, Natalia, CUȘMĂUNSĂ, Rodica, ȚUGULSCHI, Iuliana. Preliminary procedures and characteristics underlying the application of consolidation techniques = Proceduri preliminare și caracteristici ce stau la baza aplicării tehnicilor de consolidare. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 251-258. ISBN 978-9975-3590-6-1 (PDF). | en_US |
| dc.description.abstract | The need to form financial and industrial groups in the Republic of Moldova was determined by the development of market relations, large-scale privatization, structural changes in production, the predominance of international trade over domestic production, etc. Consolidation is a technique that allows the presentation of unified information for groups of organizations that are legally independent but financially connected or dependent on a common decision-making center. This procedure allows you to present the financial statements, overall results, economic benefits of these economic units, as for a single entity. CZU: 657.375.6(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.30 | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | consolidated financial statements | en_US |
| dc.subject | consolidation techniques | en_US |
| dc.subject | set of indicators of controlled companies | en_US |
| dc.subject | investors | en_US |
| dc.subject | economic globalization tool | en_US |
| dc.subject | industrial financial group | en_US |
| dc.subject | intergroup economic transactions | en_US |
| dc.title | Preliminary procedures and characteristics underlying the application of consolidation techniques | en_US |
| dc.title.alternative | Proceduri preliminare și caracteristici ce stau la baza aplicării tehnicilor de consolidare | en_US |
| dc.type | Article | en_US |
