期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The existence of several methods of account consolidation is due to the existence of several views on consolidation,depending on the type of information which was requested and on the persons interested in the information provided by the consolidated accounts. Once the applied methods have been established,we need to choose the consolidation procedure,depending on the group's complexity and on the type of links between the societies encompassed within the consolidation perimeter.
