CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2010, Vol 12, Issue 1
Abstract
The objective of this paper is to present a comparative analysis of the consolidated financial statements according to the International Financial Reporting Standards or the European Directives and see how such accounting alternative affect the explanatory notes to the consolidated financial statements, especially regarding to the revaluation basis of the assets. The study seeks to determine if the accounting diversity influences the work of the financial auditor. The results indicate that the two frameworks in elaborating the consolidated financial statements have a significant ascendancy on the audit of the group financial statements.
Authors and Affiliations
Attila Tamas Szora, Iulian Bogdan Dobra
Keywords
Related Articles
- EP ID EP144895
- DOI -
- Views 97
- Downloads 0
TOURISM AND ITS INFLUENCE UPON MACRO-ENVIRONMENT IN ROMANIA
Tourism is a complex social and economic phenomenon specific to modern civilization, an essential activity in the life of nations, being strongly influenced by the freedom of travel and the evolution of society. Addres...
INDICATORS OF THE GLOBAL REPORTING INITIATIVE REGARDING SUSTAINABLE DEVELOPMENT
Ample debates took place and numerous methods were elaborated in order to assess the environment performance of an entity. The simplest and fastest method consists in applying environment indicators which can present the...
FRACTAL CHARACTERISTICS OF WORLD MARKET COMMODITY DERIVATIVES
The fractal properties of some segments of the global commodity derivatives market have been investigated in the present article. The fractal nature of segments of oil and copper derivatives markets has been determined...
EGOVERNMENT: NEW PERSPECTIVES ON THE FUTURE OF GOVERNMENT DIGITISATION
In the last five years, the new waves in Information and Communication Technologies together with the increase of mobile technologies have developed new possibilities for the collaboration between the governments and t...
CULTURAL DIFFERENCES IN PROJECT MANAGEMENT
In tough economic times and under global competition, management by projects is now regarded as a competitive way for managing organizations. This paper wants to outline the importance of cultural differences aspects in...