RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
Abstract
This paper deals interdisciplinary with issues related to accounting’s groups of companies, offering solutions or answers to immediate problems of accounting practice, and propose viable theoretical generalizations at least concerning the ongoing development of the participating entities on consolidation. Thus, the accountant will be able to verify the correct elaboration of the consolidated financial statements taking into account the profit accrued to third party.
Authors and Affiliations
Deaconu Sorin-Constantin
Keywords
Related Articles
- EP ID EP86302
- DOI -
- Views 127
- Downloads 0
ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY
Within the article we tackle aspects concerning the forestry activity undertaken by certain entities in Romania. We present some practical applications concerning the sale of firewood, standing timber and logs, because e...
ON THE INTERNATIONALIZATION OF THE FIRMS – FROM THEORY TO PRACTICE
The internationalization process is a complex type of process and, although many specialists in this field tried to create o model for this process that can be applicable to all the firms, the practice proves that establ...
CHALLENGES AND STAKES OF THE POST-ACQUISITION INTEGRATION PROCESS
Over the last few decades mergers and the acquisitions, both the international and the national ones, have become strategic instruments of growth and development of enterprises. A sensible aspect regarding the merger o...
MODERN MANAGEMENT METHODS FOR MANAGING THE WASTE WATER AND RECOVERING THE HEAT FROM WASTE WATER
The management of waste water had become a real issue for the EU in the last years. Specialists have been trying to conceive a way to address all the processes and to optimise it. For the waste water the concept is known...
ANALYSIS AND UNDERSTANDING OF KEY MARKETING CONCEPTS MARKETING ACTIVITIES ORGANIZED WITHIN THE FOOTWEAR INDUSTRY COMPANIES
Marketing in its hypostasis: optical and economic design, practice science and art, it appears and develops in the context of a competitive economy, as a necessity of business success. These considerations and not only d...