期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：4
页码：1920-1928
语种：English
出版社：Universitaria Craiova
摘要：If we analyze from the point of view of the general accountancy management,the definition of the concept of control and the degree of influence that it exerts the consolidating entity over the dominant ones,constitutes the fundament of rigorous delimitation of the perimeter of consolidation.On the other hand,for the formation of a unitary informational base in consolidation,all the individual accounts of the entities comprised in the perimeter must respect the same accountancy principles.Some of these accountancy principles are valid even in the case of individual accounts,and others,that will be subjected to our analysis,are specific to the consolidation of accounts.
关键词：consolidation;group of entities;accountancy principles;control;general accountancy management.
