Situaţiile financiare consolidate, reglementare pe plan naţional şi internațional

Abstract

Financial statements represent the final product of accounting activity. They are classifying and synthesizing a plurality of transactions, financial facts, some of them extremely complex. According to the US to normalize body, the Financial Accounting Standards Board (FASB) 55 financial statements represent the core of financial reporting, accounting main purpose of accounting information disclosure by those outside entity.