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 account consolidation starts with establishing the perimeter or consolidation,by means of which the group identifies and localizes itself in the national and/or international economic territory,which is established based on calculations on the control percentage of the mothercompany on the entities which are to be consolidated. The processing of individual financial statements transmitted by the entities in the perimeter of consolidation is done in an organized manner,depending on the structure chosen by the group management,be it centralized or decentralized. Demarcating the accounting limits of a group or,in other words,determining the consolidating perimeter is the first step of the consolidation process. The consolidation perimeter encompasses all entities retained for drafting the consolidated financial statements.
