期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2017
期号：26
页码：15-22
DOI：10.29358/sceco.v0i26.391
语种：English
出版社：University of Bacău
摘要：The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies,the world of the academia,as well as for accounting practitioners.The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which,in turn,goes through a permanent transformation because of the globalization of national economies.These novelties raise the necessity of debates organized by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation.The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation.
