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Title: | Preliminary procedures and characteristics underlying the application of consolidation techniques |
Other Titles: | Proceduri preliminare și caracteristici ce stau la baza aplicării tehnicilor de consolidare |
Authors: | Curagău, Natalia Cușmăunsă, Rodica Țugulschi, Iuliana |
Keywords: | consolidated financial statements consolidation techniques set of indicators of controlled companies investors economic globalization tool industrial financial group intergroup economic transactions |
Issue Date: | Sep-2022 |
Publisher: | ASEM |
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 |
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). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2611 |
ISBN: | 978-9975-3590-6-1 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Conf_ASEM_SEPTEMBRIE_2022_p251-258.pdf | 882.48 kB | Adobe PDF | ![]() View/Open |
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