期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：2
语种：English
出版社：Ovidius University Press
摘要：Through the implementation of the VII-th European Directive in the national legislations,the Community countries had established which are the companies obliged to draw up and publish consolidated accounts. Therefore,as a general rule,the mother company is obliged to supply,alongside with its own synthesis documents,to draw up and submit the consolidated accounts also (balance sheet,profit-and-loss account,annex),in compliance with the basic accounting principles. This paper purpose is to emphasize which are these principles found on the basis of the consolidated financial reports building up.
