The consolidated financial statements aim at the financial statement presentation and the
results of a group of companies as if these formed only one company, made up of different …

FACULTATEA DE ȘTIINȚE ECONOMICE, INFORMATICĂ ȘI INGINERIE 1. Descrierea
posturilor scoase la concurs 2. Domeniul științi Page 1 FACULTATEA DE ȘTIINȚE …

The first directive regarding the financial reporting at the level of European Union is
published in 1978 (The Fourth Directive) and whereas its content does not refer to the group …

A financial and industrial group consists of several legal persons, registered with the
relevant governmental authority, that have joined under contract their tangible or intangible …

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 …

At present companies tend to concentrate because groups, including industrial and financial
groups and transnational corporations, are currently a fundamental element of the world …

The existence of groups of companies is a relatively new issue for professional accountants,
the academic environment, as well as for regulatory bodies in the field of accounting in …

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 …

The existence of several methods of account consolidation is due to the existence of several
views on consolidation, depending on the type of information which was requested and on …

The account consolidation starts with establishing the perimeter or consolidation, by means
of which the group identifies and localizes itself in the national and/or international economic …