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文章基本信息

  • 标题:Considerations on the Need for Consolidated Accounts,on Determining the Consolidation Perimeter and the Percentages of Control and Interest
  • 本地全文:下载
  • 作者:Guni Claudia Nicoleta ; Munteanu Victor
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2013
  • 卷号:13
  • 期号:2
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:The emergence of the groups is linked to the development strategy of the company. Therefore,when the presence on the foreign markets is intensifying or the production is diversifying a lot,enterprises can choose one of the following two possibilities: they either retain their legal unit and create departments or branches,or create new companies that have their own legal personality,being under the control of the parent company.
  • 关键词:economic engagement perimeter;area of influence;power criterion;benefits criterion.
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